1994 (3) TMI 216

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.... J.M.S. Sundaram, SDR, for the Respondents. [Order per : G.P. Agarwal, Member (J)]. - Being dissatisfied with the denial of exemption Notification No. 272/79-C.E., dated 18-10-1979 the appellants have filed their present appeal. 2. Shortly put the facts of the case are that the appellants are the manufacturers of Asbestos Cement Products falling under Tariff Item No. 23(C) of Central Exci....

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.... benefit under the said Notification. The Assistant Collector confirmed the demand denying the benefit under the said Notification after usual adjudication proceedings. The appellants chased the matter before the Collector (Appeals). 3. Arguing on behalf of the appellants Shri K.R. Mehta, Ld. Consultant, submitted that apart from the fact that the demand raised in the instant case by issuing th....

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....C.E., dated 18-10-1979 as amended by Notification No. 323/79-C.E., dated 28-12-1979 the Government has exempted excisable goods when brought into Kandla Free Trade Zone from the factory of manufacture situated in other parts of India for use by the industries located in the said Zone for the production of goods intended solely for export subject to the conditions mentioned therein (underlining our....

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....ending Notification No. 11/85 similar words were added in condition (c) of the Notification. The appellants have also contended that the said amending Notification No. 11/85 being clarificatory in nature, it would have the same effect from the date of the original Notification No. 272/79-C.E. After going through the Notification No. 272/79-C.E. and the amending Notification No. 12/81-C.E., dated 1....