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CASE NO.: Appeal (civil)  3596 of 2005

PETITIONER: SUCHITRA COMPONENTS LTD

RESPONDENT: COMMISSIONER OF CENTRAL EXCISE,GUNTUR

DATE OF JUDGMENT: 17/01/2007

BENCH: Dr. AR. LAKSHMANAN & V.S. SIRPURKAR

JUDGMENT: JUDGMENT

O R D E R

       This appeal is directed against the final order no.204/05- NB-A dated 14th January, 2005 passed by the Customs,  Excise & Service Tax Appellate Tribunal, New Delhi in  Appeal No.E/3422/93-NB-A.         We have heard Mr. A.R. Madhav Rao, learned counsel for  the appellant and Mr. K. Radhakrishna, learned Senior  Counsel for the respondent.  We have perused the orders  passed by the lower Authorities and also of the Tribunal.   The point raised by the learned counsel for the appellant is  covered by the recent judgment of this Court in Civil Appeal  No.4488 of 2005, Commissioner of Central Excise,  Bangalore versus M/s. Mysore Electricals Industries Ltd.,  reported in 2007 (204) E.L.T. 517.  In the said Judgment,  this Court held that a beneficial circular has to be applied  retrospectively while oppresive circular has to be applied  prospectively.  Thus, when the circular is against the  assessee, they have right to claim enforcement of the same  prospectively.         In view of the submission made by the learned counsel for  the appellant and also of the judgment of this Court in C.A.  No.4484/05 (supra), the appellant is liable to pay the duty  from 29.8.1990 i.e. from the date of issue of the show cause  notice and not from 1.3.1990 as ordered by the Tribunal.         The Civil Appeal stands allowed on the above terms.  No  costs.