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TMI Blog1993 (9) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... terion as laid down in the said notification with reference to the total clearances of the excisable goods from their factory in the preceding financial year. Under the criterion as set out in the Notification 175/86 at the relevant time if the aggregate value of clearances of a unit during the preceding financial year exceed Rs. 150 lakhs the unit was not eligible for the benefit of this notification. This limit of Rs. 150 lakhs came to be amended to Rs. 200 lakhs by issuing an amended Notification 119/89, dated 27-4-1989. The respondents on amendment of the notification claimed the benefit of the notification right from the beginning of the financial year and the excess duty which has been paid by them within the period 1-4-1989 to 27-4-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amendment took place the unit became eligible for the benefit of the notification. He pleaded that the learned lower appellate authority has not entered any detailed reasoning in his order and has merely stated that the reasoning of the appellant is sound . He pleaded that the learned lower appellate authority has not interpreted the legal position correctly. 3. There was none on behalf of the respondents, who had desired that the matter may be decided based on their written submissions. They have referred to the Trade Notice issued by the Calcutta-II Collectorate (No. 14/GL-7/CE/CAL-II/90) dated 13-2-1990 and the relevant portion is reproduced below : In view of the above and the specific provision made in the notification provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om 27-4-1989 to 31-3-1990 as viewed by the Collector of Central Excise, Belgaum. Furthermore, the G.O.I. Notification No. 119/89 is not an independent notification and should be read together with parent Notification No. 175/86 since the slab system for levy of Central Excise duty is based on the financial year. Hence the contention of the Collector of Central Excise, Belgaum is not correct and cannot be accepted." The short point that falls for our consideration is whether the benefit of an exemption notification which is based on satisfaction of certain criterion laid therein is to be given based on the criterion as it existed at the relevant time when the clearances are made or the benefit can be given if the criterion is changed in fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lector (Appeals) would create an anomalous situation as during the financial year if the amendment took place some time towards the end of the year then the eligibility for refund as per the rationale of the orders of the Collector would arise in respect of all the clearances made from 1st of April till the end of financial year notwithstanding the limitation of six months. If limitation is to be applied then there will be discrimination as some of the clearances made would not be covered by the amendment and because of limitation the benefit of notification will be denied in that case. It is a well settled law that any benefit of the notification can be only prospective unless a contrary intention is reflected in the notification and which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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