1983 (6) TMI 105

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....mbay. The Collector of Central Excise of Baroda has authorised the Assistant Collector concerned to file this appeal. The respondent in the appeal M/s. New Shorrock Mills, Nadiad have filed a cross objection in this case also. Therefore, both the appeals and cross-objections are being considered and decided simultaneously. 2. The main point taken up in the appeal by the Assistant Collector of Central Excise is that Notification No. 7/78 dated 17-1-1978 which added Explanation III to Notification No. 226/77, dated 15-7-1977 should have the effect from the date of the issue and not retrospectively. The effect of the Notification No. 7/78, dated 17-1-1978 was that it permitted the department to calculate the average count of yarn in the cot....

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....ce 1979 and this Ordinance was converted into the Central Excises and Salt and Additional Duties of Excise (Amendment) Act, 1980 (No. 6 of 1980) dated 12-2-1980. As per the Ordinance and the Act retrospective effect was given to the amendment carried out in Item 19 definition of manufacture in Section 2(f) and also to the notification issued thereunder. It is important to observe that the phraseology of the Act No. 6 of 1980 was identical to the phraseology of the Finance Bill, 1982 which also give retrospective effect to Section 4 and to amendments to Rules 9 and 49. However, in particular, Shri Trivedi pointed out sub-section (2) of Section 5 of the Central Excises and Salt and Additional Duties of Excise (Amendment) Act, 1980 which gives....