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TMI Blog1992 (11) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... ingle Judge has quashed the show-cause notice on the ground that the period for which the duty is demanded on the cathodes, lead-in-wires and filaments falls within the period of exemption as per the Notification dated 2nd April, '86 bearing No. 217/86 read with Sec. 2 of the Central Duties of Excise (Retrospective Exemption) Act, 1986 (hereinafter referred to as 'the Act'). 5. It is contended by Sri Haranahalli, learned standing counsel for the Central Government that the notification dated 2nd April, 1986 does not attract the provisions contained in Sec. 2 of the Act therefore, the order passed by the learned Single Judge is not tenable. It is also further submitted that the jurisdiction under Article 226 need not be exercised in a writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals. Therefore, we are of the view that as the present case depends only upon the interpretation of Sec. 2 of the Act and reading of the notification with reference to Sec. 2 of the Act, the learned Single Judge is justified in exercising the jurisdiction under Article 226 or 227 of the Constitution. Accordingly, Point No. 1 is answered in the affirmative. 8. Point No. 2 :- In this case it is not in dispute that the cathodes, lead-in-wires and filaments are covered by Chapter 85 of the Central Excise Tariff Act. Annexure-A produced in the writ petition, the correctness of which is not in dispute, is a Classification List of excisable goods produced/manufactured or warehoused and other goods produced or manufactured and intending to be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia in the Ministry of Finance (Department of Revenue) on or after the 3rd day of March, 1986 but, before the 8th day of August, 1986, in exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944 shall be deemed to have, and to have always had, effect on and from the 1st day of March, 1986. It had become necessary to enact the Act because of the fact that certain goods were exempted from the duty of excise and they continued to be exempted under the new Tariff Act also whereas new Tariff Act came into effect from 1-3-1986 but, the notification exempting the articles from excise duty came to be issued subsequent to 2nd March, 1986 onwards. Consequently, the period from 1-3-1986 and upto the date of issue o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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