9911796707
TMI Blog1996 (5) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... per : G.R. Sharma, Member (T)]. The short point for determination in this appeal is whether rebate under Notification No. 36/76 dated 25-2-1976 was on excess production or was on the clearance. 2. The facts of the case are that the Government of India issued Notification No. 36/76 on 25-2-1976. The Notification provided for concessional rate of duty on excess production. This Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on production and not on clearance effective before the date of rescinding of the Notification. He submits that the entire production was produced before the date of rescinding of Notification. He submits that as Notification stipulated rebate shall be admissible for excess production then the date of clearance is not material and they would be entitled to concessional rate of duty even after the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but for the purpose of concessional rate of duty the Notification No. 36/78 is very important and since this Notification was rescinded on 16-8-1978 there was no question of any clearance subsequent to this date being subjected to concessional rate of duty under this Notification. The learned SDR submitted that the lower authorities have rightly denied them benefit of concessional rate of duty aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in law is that rate of duty prevails on the date of clearance of the goods (Vazir Sultan Tobacco Co. Ltd. - 1996 (83) E.L.T. 3 (SC). We also observe that in the disputed Notification there is no provision for continuing this rate of duty after the date of rescinding nor the rescinding Notification has a saving clause. 6. In view of the above discussions we do not agree with the contentions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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