1987 (7) TMI 268

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..... Nigam, SDR; for the Respondent. [Order Per : Syiem, Member (T)]. - Both counsels were heard. 2.  The Collector of Central Excise, Allahabad, says in his order C. No. VI(68)271/83/X-1/130H, dated 1-10 (no year) that Notification 5/81-C.E., dated 21-1-1981 cannot have retrospective effect to empower him to relax absence of declaration required in Para 1 under Notification 201/79C.E.,....

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....prerogative only in the present.  It is bootless to hold a power like this and to say that it can be used only for future lapses. Does that mean the Notification 5/81-C.E. could have no application in the first few days after it was inaugurated? That would be an absurdity 1 am not ready to admit. 5.  To repeat, no retrospectivity is present in exercising the power of relaxation confer....