9911796707
TMI Blog1996 (9) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Tariff. In Notification No. 175/86-C.E., dated 1-3-1986 relating to small scale exemption, goods falling under Heading No. 7302.20 were covered. There was however no Heading No. 7302.20. Earlier exemption was available to goods falling under Heading No. 7302.90 but it does not find any mention in Notification No. 175/86-C.E. Under a subsequent Notification No. 265/86-C.E., dated 24-4-1986 the Heading No. 7302.20 was substituted by Heading No. 7302.90. This amending Notification was applicable only from the date of issue i.e. 24-4-1986. Realising that as a consequence of switch over to the new Central Excise Tariff there have been some mistakes in the Notification issued on 1-3-1986, the Parliament enacted the Central Duties of Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l times, shall be refunded : Provided that no such refund shall be allowed where credit of duties of excise has been taken under Rule 56A or, as the case may be Rule 57A of the Central Excise Rules, 1944, or where the goods on which the duties of excise have been paid have been exported under a claim for rebate of such duties. The duties of excise which have become payable, but which (3) would not have been so payable if the said notification had been in force at all material times, shall not be required to be paid. Any person claiming refund of any duty of excise under (4) sub-section(2) may make an application for refund of such duty to the Assistant Collector of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will not make them eligible for small scale exemption from 1-3-1986. Although it is mentioned in the aforesaid Act that every Notification which had been issued for the purposes of or has the effect of maintaining the effective duties at the level prior to 28-2-1986, the effect of the same is that with effect from 1-3-1986 itself the Heading No. 7302.90 had to be read in place of Heading No. 7302.20 in Notification No. 175/86-C.E. As the exemption is subject to the various conditions as mentioned in the notification itself, the proper Central Excise authorities had to decide the claim of the appellants whether they were eligible for such [an] exemption or not. Such an exemption will however not be denied only on the ground that Heading No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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