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TMI Blog2011 (2) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... resident Hon'ble Shri Rakesh Kumar, Member (Technical) Appellants : Shri L.P. Asthana, Advocate Respondent : Shri B.K. Singh, Jt. CDR] Per: Shri Justice R.M.S. Khandeparkar: This appeal was heard in terms of order passed today in Excise Misc. Application No. 951 of 2010 as well as in terms of direction received from Hon ble High Court of Madhya Pradesh in Writ Petition No. 46 of 2011 by order dated 12.01.2011. 2. The present appeal arises from order dated 23.07.1993 passed by the Collector, Excise department, Indore. By the impugned order, demand of duty to the tune of Rs. 8,02,587.06 was confirmed alongwith penalty of Rs. 1,50,000/- and confiscation of the seized goods with option to redeem the same on payment of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 202/88-CE was extended to the product manufactured by the appellants and hence the appellants were justified in availing the benefit under the said notification. 4. The Joint CDR appearing on behalf of the department submitted that the Collector had no benefit of going through the order passed by the CEGAT in Apex Steels (P) Ltd. case as the said decision was delivered much after the period of passing of the impugned order. 5. The CEGAT in Apex Steels (P) Ltd. case while dealing with the scope of the Notification No. 170/89-CE read with Notification No. 202/88-CE had ruled thus:- "On a plain reading of the Notification No. 202/88-CE itself, it is very clear that bars and rods of Iron either hot rolled, hot drawn or hot extru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uliar facts and circumstances of this case, and if it is read in this light, the question number three also gets answered in favour of the appellants and we unhesitatingly hold that the Notification No. 170/89-CE was a clarificatory Notification to incorporate the words but including those twisted after rolling . Therefore, it is clear that what was implicit had been made explicit, and these words are clarificatory in nature. The Learned SDR stated that as these words had been incorporated after the words hot rolled, hot drawn or hot extruded , and not after the words cold rolled or cold finished , therefore, it is indicative of these goods having occurred from the process of hot rolled only and not cold formed. It is difficult to appreciat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation being clarificatory one and to be treated as retrospective is applicable to the facts of the present case, especially the ruling rendered in the case of Shaw Wallace (supra), which has been followed in the case of Super Cassettes Industries (supra)." 6. We have not been shown any ruling by the Apex Court or any High Court overruling the decision delivered by the CEGAT relied upon by the learned Advocate for the appellants. The said decision clearly lays down the law that Notification No. 170/89-CE was clarificatory in nature and, therefore, the benefit of exemption available under Notification No. 202/88-CE was extended to the twisted bars retrospectively. Obviously, therefore, the appellants were entitled to avail the benefit of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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