9911796707
TMI Blog1991 (4) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... ates to the availability of the benefit of Notification 175/86 and, therefore, falls within the jurisdiction of this Bench and prays for recalling the order transferring the appeal to the Special Bench. 3. Accordingly, the order is hereby recalled and the appeal is taken up for disposal. A. No. E/72/88/MAS. 4. The learned Advocate for the appellants pleaded that the appellants had proceeded to avail of the benefit of Notification 175/86 after the issue of the same on 1-3-1986 and after filing the necessary classification list and also after approval thereof by the competent authority. He has pleaded that the operation of this Notification, however, was suspended for a limited period of 7 days by the issue of Notification 202/86 with e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities were bound to give effect to the same. He has pleaded that in that view of the matter the Department s view that the Central Duties of Excise (Retrospective Exemption) Act, 1986 would apply even during the currency of the Notification 175/86 is not maintainable. 5. The learned SDR for the Department pleaded that the Central Duties of Excise (Retrospective Exemption) Act was enacted for the specific purpose to maintain the rates of duty uniformly during the period of March, 1986 and to sort out the confusion that was created on account of two Notifications viz. 175/86 and 213/86 being operative during the different parts of March, 1986. He has pleaded that the purpose of issue of the Central Duties of Excise (Retrospective Exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade Notice No. 22(MP) (UMP) General/86 dated 27-3-1986: 4.10. Restoration of exemptions to Small Scale Industrial Units. Attention of the Trade is invited to Notification Nos. 203/86-C.E. to 214/86-C.E. all dated 25-3-1986 issued by the Government of India, Ministry of Finance (Department of Revenue) under which certain exemptions earlier available to Small Scale Industrial Units have been restored. Simultaneously, the operation of Notification No. 175/86-C.E., dated 1-3-1986 has been suspended by Notification No. 202/86-C.E., dated 25-3-1986. All these Notifications will be in force only for a limited period of 7 days commencing from 25-3-1986 to 31-3-1986 (both the dates inclusive). The effect of these notifications is as under: Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued and it has the force of the law and the effect of the same cannot be nullified unless it is expressly provided in another Notification. In the present case the suspension of the Notification 175/86 by issue of Notification 202/86 was only for a period of one week and no more. Notification 175/86, therefore, had the statutory force and the same, therefore, had to be given effect to in case the appellants were otherwise eligible for the benefit of the same. We fail to see as to how a notification issued for a limited period of one week for whatever reason can be given effect to retrospectively. Obviously, what the authorities intended was to restrict the benefit of exemption in terms of Notification 213/86 for a limited period of one w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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