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TMI Blog2017 (2) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 49/2000-Cus., dated 27-4-2000, had not seen the light of the day - Held that: - Law is well settled that grant of a notification is effective from the date of its issue as has been held by the Apex Court in the case of CCE v. Sunwin Technosolution Pvt. Ltd. [2010 (9) TMI 71 - SUPREME COURT OF INDIA] - appellant is not entitled to get the benefit of N/N. 49/2000-Cus., dated 27-4-2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-5-2000. Appellant being an EPCG Licence holder, it is entitled to the benefit of Notification No. 49/2000, dated 27-4-2000. Para 2(1) of the notification says that an EPCG Licence holder can import the goods @ 5% of duty and accordingly, such benefit cannot be denied. Alternatively, appellant is also entitled to the benefit of Notification No. 28/97-C.E., dated 1-4-1997. 2.1 Revenue on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of CCE v. Sunwin Technosolution Pvt. Ltd. - 2011 (21) S.T.R. 97 (S.C.). Therefore, appellant is not entitled to get the benefit of Notification No. 49/2000-Cus., dated 27-4-2000 which was not in force at the time of filing of Bill of Entry. 4.2 In so far as the alternate plea to consider its case in the light of Notification No. 28/97, dated 1-4-1997, is concerned ld. Adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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