1999 (1) TMI 82

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..... t. [Order per : Jyoti Balasundaram, Member (J)]. - The assessees herein are aggrieved by the order of the Collector of Central Excise (Appeals), Pune who has upheld the order of the Assistant Collector rejecting the claim for refund of duty paid on flat bed textile printing screens manufactured and cleared during the period 31-3-1986 to 31-10-1989, on the ground during the above mentioned perio .....

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..... ication for captive consumption. On 3-9-1987, Notification 201/87 was issued granting exemption to printing frames falling under Heading 84.42 if used within the factory of production in the printing of textile fabrics. Duty was still chargeable in respect of clearances effective during 1-3-1986 to 2-9-1987. However, on representation from the industry, a Notification under Section 11C of the Cent .....

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..... dated 12-12-1990 only for the period from 1-11-1989 to 18-11-1989 and rejected the balance claim. The contention of the appellants that the Notification 190/89 operates with retrospective effect cannot be accepted in the absence of Notification providing for retrospective effect. 4. In the result, we uphold the impugned order and reject the appeal.
Case laws, Decisions, Judgements, Orde .....

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