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TMI Blog1997 (4) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... rahma Deva, Member (J)]. These are two appeals filed by M/s. Sh. Sant Eknath S.S.K. Ltd. against respective impugned orders involving a common issue and, therefore, they are clubbed together and are being disposed of by this common order. In Appeal No. E/217/89-D, the dispute relates to rebate claim with reference to Notification 132/82 and similarly Appeal No. E/218/89-D is concerned with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e exemption under the notification. It was contended on behalf of the appellants that the amended Notification 193/82 has got a retrospective effect relying upon the decision of the Tribunal in the case of C.C.E. v. Chengalrayan Cooperative Sugar Mills Ltd. reported in 1989 (39) E.L.T. 551 (Tribunal). 3. Shri D.S. Negi, ld. S.D.R. appearing for the revenue, submitted that since the factory itsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rved by the Bombay High Court with reference to Notification 257/76, in the case of Balasahib Desai S.S.K. Ltd. v. Union of India reported in 1982 (10) E.L.T. 866 that the ascertaining of average production under clause 3 of the notification is relevant only for the purpose of determining what quantum of rebate would be available to the manufacturer of sugar in the year 1976-77 and not for other p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of Notification 132/83 in Appeal No. E/217/89-D. As regards Appeal No. E/218/89-D, it was brought to our notice by both sides that matter has already been remanded to the concerned Assistant Commissioner to calculate the rebate with reference to Notification 135/83. In view of this, we are not disturbing the findings of the Collector (Appeals) in Appeal No. E/218/89-D. Accordingly, we uphol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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