1990 (8) TMI 261

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....efore him filed by M/s. Fastener Manufacturers Pvt. Ltd., who are respondents in the present proceedings before us. By his impugned order the Collector (Appeals) held that, though the appellants did not have a case on merits, they had a case on the aspect of time bar. It is against this order touching the aspect of time bar that the present appeal has been filed. 2. Sri M.N. Biswas, learned SDR, arguing for the appellant Collector, showed the receipt obtained by the departmental authorities from the respondents evidencing the date of serving of the notice for the short levied amount. The Collector (Appeals) had observed in his order that notice dated 6-10-1986 relating to recovery of duty cleared during 1-3-1986 to 31-3-1986 was time bar....

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....hat they have a case on merits also, and grant consequential reliefs. On this point, Shri Mukhopadhyay referred to the department's clarification reproduced on page T. 31 to T. 35 of Excise Law Times -1987 (32) E.L.T.. This is a list of notifications to which the Central Duties of Excise (Retrospective Exemption) Act, 1986 are prima facie applicable. The said list has been issued under the authority of Ministry of Finance, Department of Revenue letter No. 4/5/87-Cex I dated 11-11-1987. In this list. Notification No. 213/86 dated 25-3-1986 does not figure, and it was submitted by the learned counsel that the effect of this would be that the notification would have effect only from the date of its publication and cannot have retrospective app....