9911796707
TMI Blog1991 (5) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... ffidavit was also presented. A notice of hearing dated 18th March, 1991, was issued to the applicants listing the stay application for hearing for today i.e. the 21st day of May, 1991. 2. Shri Naveen Mullick, the learned Advocate, has appeared on behalf of the appellants. He pleaded that the amount involved is Rs. 4,98,84,151.39 and the period involved is 1st May, 1980 to 31st March, 1983, and the appellant manufactures copper wire rods from copper wire bars. He pleaded that before the Collector the appellant had claimed the benefit of Notification No. 119/66-CE dated 16th July, 1966 as amended by various notifications from time to time and the last amended Notification No. was 32/81-CE dated 1-3-1981. Shri Mullick pleaded that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght it to the notice of the Collector that the issue of the notification was very much under consideration of the Central Government and a telex to this effect was also produced before the Collector. Shri Mullick pleaded for the dispensation with the pre-deposit of the duty amount and also made a prayer that the appeal may also be taken up for hearing today and the matter be remanded to the Collector of Central Excise for de novo examination as to the benefit of Notification No. 3/91-CE(NT) dated 30th January, 1991. 3. Shri M.K. Sohal, learned JDR, who has appeared on behalf of the respondent, fairly stated that the exemption notification is dated 30th January, 1991 and the order is dated 5th February, 1991, i.e., after the issue of the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rounds of issue of Notification under Section 11C by the Government of India. They produced the copy of the Board directing the field staff that the demands may not be enforced in such cases until further orders." A simple perusal of the para No. 2 of the record of personal hearing on internal page 5 shows that the date of hearing was 14th November, 1990 and the telex of the Board was also produced before the Collector. The order passed by the Collector is dated 5th February, 1991. Though the telex was brought to the notice of the Collector, it appears that the Collector was not aware of the Notification No. 3/91-CE (NT) dated 30-1-1991. There is a gap of five days from the date of issue of the notification and the passing of the order. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imple perusal of the above notification shows that where the copper wire rods are manufactured from copper wire bars during the period 13th May, 1969 to 1st August, 1984, the same are exempt from the central excise duty. The notification issued by the Government under Section 11C is with retrospective effect. The Tribunal had dealt with similar matter in the case of CCE Jaipur v. M/s. R.S. Metal (P) Ltd. M/s. Jaipur Metal Electricals Ltd. vide Order No. E/109 110/91-B1 dated 29-4-91. Operative part of the said order is reproduced below: - We set aside the order and remand the matter to the Assistant Collector having jurisdiction to examine the extending of the benefit of Notification No. 3/91(NT)-CE dated 30th January, 1991 under S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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