2001 (1) TMI 280

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..... Balasundaram, Member (J)]. The lower Authorities have rejected the claim of the appellants for refund of Rs. 6,361.60 P. being the duty paid on clearances effected from 13-3-1986 to 18-3-1986, on the ground that the Central Duties of Excise (Retrospective Exemption) Act, 1986 does not cover Notification No. 213/86 dated 25-3-1986 under which duty is required to be paid at the rate of 3% ad .....

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..... e of duty of excise in respect of certain goods at the level obtaining prior to the first day of March, 1986, notwithstanding the changes in the rates of duties of excise made by the Finance Bill, 1986 . They have also noted that Notification No. 213/86 (which is the notification in dispute in the present case) is pari materia to Notification No. 212/86. Applying the decision of the Larger Bench c .....

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