1995 (1) TMI 179

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....8 of the Central Excise Tariff filed a Classification List No. 28/87-88, dated 1-4-1987 claiming therein the benefit of the exemption admissible to S.S.I. units in terms of Notification No. 175/86-C.E., dated 1-3-1986 (as amended). After the approval of the classification list, the respondents filed another Classification List No. 62/87-88, dated 15-9-1987 claiming therein the benefit in terms of Notification No. 175/86-C.E., dated 1-3-1986 (as amended) and Notification No. 45/83, dated 1-3-1983 (as amended) in respect of Mill Board manufactured by them. The respondents were issued a show cause notice dated 17-12-1987 stating that in terms of para 2 of Notification No. 45/83, dated 1-3-1983, the benefit of the Notification was not admissibl....

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....175/86, dated 1-3-1986. He contended that the Collector (App-eals) should have held that Notification No. 175/86, dated 1-3-1986 having been issued in supersession of the earlier S.S.I. Notification No. 85/85, dated 17-3-1985 in Notification No. 45/83, dated 1-3-1983, Notification No. 175/86, dated 1-3-1986 was to be read wherever Notification No. 85/85, dated 17-3-1985 was occuring. In support of his submission he placed reliance on the judgment of the Bombay High Court in the case of Chowgule and Co. Pvt. Ltd. v. Union of India reported in 1988 (38) E.L.T. 401. 3. On behalf of the respondents Shri G.S. Bhangoo, learned Advocate, submitted that the notification relating to the exemption to small scale units was amended several time....

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....e notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 89/80-Central Excises, dated the 19th june, 1980, or No. 85/85-Central Excises, dated the 17th March, 1985." On behalf of the appellant, the learned SDR has contended that in terms of Section 8 of the General Clauses Act, Notification No. 175/86-C.E., dated 1-3-1986 having been issued in supersession of Notification No. 85/85-C.E., dated 17-3-1985, any reference to Notification No. 85/85 - C.E., dated 17-3-1985 in Notification No. 45/83-C.E., dated 1-3-1983 will have to be deemed as reference to Notification No. 175/86-C.E., dated 1-3-1986. In support of his contention he has placed reliance on the observation of the Bombay High Court in pa....