9911796707
TMI Blog1987 (5) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... vered by Notification No. 227/86-C.E., dated 3-4-1986 totally exempting the products manufactured by the petitioner from payment of duty with retrospective effect in terms of the Central Duties of Excise (Retrospective Exemption) Act, 1986 (No. 45 of 1986). Since prima facie the petitioner would appear to be entitled to the benefit of Notification No. 227/86, dated 3-4-1986 with retrospective effect covering the period in question, waiver of prior deposit of duty and penalty is granted and since both the parties are willing to argue the appeal itself on this question of law, the appeal is taken up today for disposal. 2. E. Appeal No. 192/87. - The appeal is directed against the order of the Addl. Collector of Central Excise, Madras refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vely by virtue of the Central Duties of Excise (Retrospective Exemption) Act, 1986 referred to supra, and inasmuch as the appellant was admittedly entitled to the benefits of Notification No. 118/75, dated 1-3-1975 totally exempting the goods manufactured by the appellant for captive consumption the appellant would be entitled to the benefit of Notification No. 227/86, with retrospective effect. 4. The short question that arises for consideration is whether the retrospective operation of exemption Notification No. 227/86, dated 3-4-1986 retrospectively exempting the goods manufactured by the appellant from payment of duty is applicable to the products manufactured by the appellant or not. It is not disputed before me that the appellant w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r after the 3rd day of March, 1986, but before the 8th day of August, 1986, in exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, for the purpose of, - (a) maintaining the effective rates of duties of excise in respect of certain goods at the level obtaining prior to the 28th day of February, 1986 notwithstanding the changes in the rates of duties made by the Central Excise Tariff Act, 1985 (5 of 1986), the Additional Duties of Excise (Textiles and Textile Articles) Amendment Act, 1985 (6 of 1986), or the Additional Duties of Excise (Goods of Special Importance) Amendment Act, 1985 (7 of 1986); or (b) maintaining the effective rates of duties of excise in respect of certain goods at t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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