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TMI Blog1998 (12) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... er : V.K. Agrawal, Member (T)]. In this Appeal filed by M/s. Khoday Engg. Ltd. the issue involved is whether an order issued under Section 5A(2) of the Central Excise Act is applicable to the goods manufactured and cleared before issue of the order. 2. Shri Prasanth Kumar, ld. Counsel submitted that they had entered into a contract with Bangalore Water Supply and Sewerage Board for providi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel submitted that in their own case on similar facts the Tribunal vide Order No. 1421/1996, dated 23-8-1996 has held that the order is applicable to the Pipes manufactured and cleared by them prior to the date of the said order. 3. Shri R.D. Negi, ld. SDR reiterated the findings of the Collector and drew specific attention to the findings contained in para 11 of the impugned order according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the purpose of project which is required to subserve the public interest. The Govt. has passed a special order directing grant of excise exemption to all excisable goods falling under Chapter 68 or 73 fabricated at the appellants factory and another factory and required by and supplied to the Board in connection with the particular project. The language of the notification would make it clear th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsequent to the date of the order, though meant for the specified purpose and a specified project. The question of retrospectivity is not relevant, as the exemption is geared to a purpose which serves public interest. Whether the goods are manufactured and cleared before or after the date of the order, the manufacture and clearance would be for the purpose of the project and as required by and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trospectivity is not relevant in the context of Section 25(2) of the Customs Act, as the power is in relation to all goods. This principle would equally apply in the context of the power of exemption under Section 5A(2) of CESA. In both these decisions, the Tribunal has held that the benefit of the said order would be available to all the imports, irrespective of the date of import. 4. Following ..... X X X X Extracts X X X X X X X X Extracts X X X X
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