1989 (2) TMI 229

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...., S.D.R., for the Respondent. [Order per : R. Jayaraman, Member (T)].  - For hearing the applicants' appeal on merits, they are required to deposit a sum of Rs. 2,52,217.04 towards duty. 2. Shri Karnik, the learned advocate, on behalf of the applicants contended that prima facie, the Order of the authorities below is bad in law since they have ignored the Retrospective Legislation, n....

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....articularly took us through the provisions of the relevant Section of the said enactment wherein it has been laid down that, every notification issued by the Government of India on or after the 3rd day of March, 1986, but before the 8th day of August, 1986, shall be deemed to have and to have always had effect on and from the 1st day of March, 1986. Since Notification No. 217, dated 2-4-1986 is we....

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.... in the rate of duties. It is a fact that Notification No. 118/75 was eliminated and a comprehensive Tariff came into existence on 1-3-1986 consequent on which Notification No. 118/75 was rescinded. However, the principle enshrined in that Notification has been reintroduced by Notification No. 217, dated 2-4-1986 and this Notification also came to be issued during the period covered by Retrospecti....