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Issues: Whether the appellant was entitled to the benefit of the retrospective exemption under Notification No. 271/86-CE dated 24.4.1986, as extended by the Central Duties of Excise (Retrospective Exemption) Act, 1986, for the period 1.3.1986 to 23.4.1986.
Analysis: The product had earlier been the subject of a classification dispute, and the appellant's claim under Tariff Item 18 had already been accepted by the Bombay High Court, with consequential refund granted. In that background, the assumption that duty had been correctly charged at Rs. 4 per kg prior to 1.3.1986 and the denial of retrospective exemption for the intervening period was inconsistent with the record and beyond the basis of the show-cause notice. The exemption benefit, therefore, could not be denied on the footing adopted by the lower authority.
Conclusion: The denial of retrospective exemption was unsustainable; the issue is decided in favour of the assessee.
Final Conclusion: The demand could not survive and the impugned order was set aside, resulting in success for the appellant.
Ratio Decidendi: Where the earlier classification and duty position are already settled in favour of the assessee, retrospective exemption cannot be refused on an inconsistent assumption about prior duty liability.
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