9911796707
TMI Blog1990 (8) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants. Notification No. 175/86 does nowhere state that the said notification shall come into force from 1-3-1986. On the contrary the said notification makes the reduced rates of duty, applicable for the 1st clearance in a financial year. The clearances in March 1986 cannot be considered as 1st clearance in a financial year, unless there were no clearances during April 85 to February 86. As such, it is quite clear that Notification 175/86 though issued on 1-3-1986 is applicable from 1-4-1986. On the other hand Notification 213/86 though issued on 25-3-1986, specifically applies to the clearances during April 85 to March 86, both months inclusive. As such the Notification applicable and the period 1-3-1986 to 24-3-1986 was the Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the reason that the value of the Plant and Machinery in their factory exceeded the set limit, they did not satisfy the condition set out in Notification 77/85 and Notification 213/86 and it is not correct on the part of the authorities to hold that they could avail the benefit of this Notification alone and could not avail of the benefit of Notification No. 175/86. They have pleaded that inasmuch as they satisfy the criterion set out in Notification 175/86 they should be held to be eligible for the benefit of this Notification for the clearance made from 1-3-1986 to 24-3-1986 and the demand made from the appellants in respect of the goods cleared by them from 1-3-1986 to 24-3-1986 is not maintainable in law. 3. The learned D.R. adopts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 213/86-CE both dated 25-3-1986 were issued only with a view of maintaining the effective rates of duties of excise at the level obtaining prior to 1-3-1986 when Notification No. 77/85-CE and 85/85-CE were in operation from 1-4-1985 to 28-2-1986. The purpose of suspending Notification No. 175/86 from 25-3-1986 to 31-3-1986 was also the same since Notification No. 202/86-CE, 212/86-CE and 213/86 were issued within the period from 3-3-1986 to 8-8-1986 and they fulfill conditions of Section 2(1) of the Central Duties of Excise (Retrospective Exemption) Act, 1986, they are retrospectively effective from 1-3-1986. Net result is Notification No. 175/86-CE dated 1-3-1986 stood suspended from 1-3-1986 to 31-3-1986 (both days inclusive)." 5. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicable during the period 25th March, 1986 to 31st March, 1986 by issue of Notification 202/86. The learned Collector (Appeals) has held that inasmuch as the Appellants had cleared the goods between 1st March 1985 to 28th February 1986 the appellants clearances between the period 1-3-1986 to 24-3-1986 cannot be taken to be the first clearance during the financial year and therefore the appellants had not satisfied the conditions for the benefit of Notification. In view of the specific word used in the Notification that the benefit is applicable in respect of the first clearance in the financial year and since the goods came to be classified under new tariff headings viz. 8310.00 and 3801.90 from 1-3-1986 and these have been claimed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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