1989 (9) TMI 234

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.... for the Respondents. [Order per : D.C. Mandal, Member (T)].  - The appellants manufactured rigid P.V.C. pipes falling under Item No. 15A(2) of Central Excise Tariff prior to 28-2-1982. By virtue of Notification No. 68/71-C.E., dated 19-5-1971 those goods were exempted from the whole of Central Excise duty. By the Finance Bill, introduced on 28-2-1982, those goods were shifted from Tari....

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.... that Notification No. 52/82-C.E., dated 28-2-1982 was issued under the provisional Collection of Taxes Act. This notification was withdrawn by Notification No. 149/82-C.E., dated 22-4-1982, as a result of which notification No. 68/71-C.E., revived. Finance Act, 1982 was passed on 22-4-1982. He has argued that no duty was to be paid in respect of the goods cleared between 28-2-1982 to 21-4-1982. H....

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....and hence the present case is fully covered by the Tribunal's decision in Peico Electronics case. He has also relied on Gujarat H.C. judgment in the case of Maheswari Mills Ltd. v. Union of India and Others, reported in 1988 (35) E.L.T. 252 (Guj.). 2. With his letter dated 20-7-1989, the learned advocate has sent a copy of this Tribunal's Order No. 220-221/89-C, dated 5-6-1989 in appeals No. E/....