1993 (5) TMI 82 - AT - Central Excise

Summary

The appellants manufactured scooter parts exempt from duty before 1-3-1986. New tariff excluded this exemption. Notification 217/86 later exempted these parts for captive use in scooters. Dept. demanded Rs. 1,18,81,425 for parts used before this notification. Appellants argued for retrospective effect of Notification 217/86 based on Central Duties of Excise (Retrospective Exemption) Act, 1986. Tribunal allowed the appeal, citing Act No. 45/86 and the case of Sahney Paris.