1998 (7) TMI 238 - AT - Central Excise

Summary

The judgment concerns the denial of benefit under Notification 217/86 to soft ferrite powder by the appellants, who partly consumed it and partly exported it. The Tribunal decided that the amending Notification 33/92 has retrospective effect, so Notifications 4/92 and 186/75 should also be treated as retrospective. The Tribunal held that the appellants are entitled to the benefit of Notification 217/86, setting aside the impugned orders and allowing the appeals.