9911796707
TMI Blog1997 (3) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellants were engaged in the manufacture of excisable goods, which were before the introduction of the new Central Excise Tariff effective from 28-2-1986, classifiable under T.I. 68 of the Tariff. They were availing of the small scale exemption under Notification No. 77/85-C.E. and after crossing the exemption limit were paying excise duty at the full applicable rate of 12% Adv. On 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce during the financial year 1985-86. A show cause notice was issued and the demand was confirmed under Notification No. 213/86-C.E. 2. The appellants have prayed for decision on merits. 3. On behalf of the respondents/Revenue, Shri A.K. Agarwal, SDR is present. He referred to the applicable exemption notification and reiterated the grounds taken by the Collector of Central Excise (Appeals) in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for goods up to an aggregate value of Rs. 20 lakhs and the applicable rate was 25% of the duty on the next slab of Rs. 10 lakhs and 75% duty in respect of the next Rs. 10 lakhs worth of clearances, in Notification No. 175/86-C.E., the extent of exemption continued to Rs. 75 lakhs worth of clearances. 5. Under Notification No. 213/86-C.E., the extent of exemption as earlier applicable in Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nia and Laxman Ltd. v. Union of India Others - 1987 (30) E.L.T. 697 (Del.) wherein it has been held that the Government was free to give retrospective effect to any Notification for the benefit of tax payers but as a result of retrospective effect, no further duty could be demanded for the earlier period i.e. period earlier than the date of Notification. Insofar as the period from 1-3-1986 to 31 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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