1993 (4) TMI 158

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..... ut for hearing none appeared for the respondents though the notice of hearing was duly served on them. Since the matter could be decided even in the absence of the respondents, I proceeded to dispose of the appeal. 2. This appeal by the Revenue is directed against the order in appeal M-382/BD- 243/86 dated 28-5-1986, allowing the respondents appeal arising out of the order in original No. 66/83 .....

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..... was not existing and granted the refund to the appellants. Shri Arun Tandon, the ld. SDR, has however, submitted that the ratio of these decisions would not stand attracted, firstly on the ground that those decisions related to the granting of partial exemption on specific goods, on clearance up to a specified limit provided the clearances during the financial year did not exceed the maximum l .....

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..... n exemption notification given to small scale manufacturers who did not exceed the specified limit in the previous year and were not likely to exceed the limit during the current year, whereas the notification referred to in the judgment relied upon by the Collector (Appeals) was in the form of giving some concession to the party who did not exceed the particular limit. He, therefore, urged that t .....

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..... his submission that the appellants need not have paid the duty and could have started paying duty only when they could realise the benefit of exemption in view of the current production. But merely because the appellants chose to pay duty and waited till the end of the financial year to ascertain as to whether they exceed the limit prescribed, would not debar them from claiming the benefit under t .....

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..... The ld. SDR then submitted that in view of the latest amendment of the Central Excises Salt Act and the decision of the Supreme Court, the issue of unjust enrichment should also be examined. This issue, however, has neither been raised in the appeal memorandum nor at any other stage in the proceedings and therefore, it is not possible to go into the same at this stage. 7. In the result the app .....

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