1993 (8) TMI 170

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....ants. Shri J.N. Nair, JDR, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal against the order of the Collector of Central Excise, Jaipur. 2. The learned Counsel has stated that the main issue involved in this case is as to whether in view of the Budget day restrictions under Rule 2241, 2242 and 2242A of the Central Excise Rules, the goods removed a....

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....elied on the Tribunal's decision in the case of Indian Explosives Limited [1985 (20) E.L.T. 139]. 4. The learned D.R. drew attention to the Collector's order and reiterated his views and findings. He emphasized in the main that the provisions of the Rule 224 applicable on the budget day clearances and the appellants were required to honour the undertaking. He further stated that in the Indian E....

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.... case of new levy or enhancement of the rate of pre-existing levy as the Section 4 of the Provisional Collection of Taxes Act makes budget provisions applicable from the mid-night following the budget day in both eventualities inasmuch as its clause 1 says that "a declared provision shall have the force of law immediately on the expiry of the day on which the Bill containing it is introduced" and ....