1993 (12) TMI 143 - Commissioner - Central Excise

Summary

The appellants received Tungsten Carbide powder and tungsten metal powder under Chapter X procedure before 1-3-1986 without paying Central Excise duty. Notification No. 118/75 was rescinded on 1-3-1986. The show cause notice demanded duty of Rs. 23,932.26. The appellants argued they were entitled to Chapter X procedure as per the old notification. The Collector found the show cause notice was issued on wrong premises as the old notification was in force when the goods were received. A new retrospective notification restored the benefit, so the duty demand was set aside, and the appeal was allowed.