1997 (5) TMI 147

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....e Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Saga Electricals Pvt. Ltd., the matter relates to the duty liability and eligibility for exemption of the parts of power driven pumps viz. Bracket, Chamber, Impeller, Stuffing Box, Flanges, etc. under Notification No. 64/86-C.E., dated 10-2-1986 as amended by Notification No. 236/86-C.E., dated 3-4-1986. ....

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....sp;The appellants had prayed for decision on merits. 3.  On behalf of the respondent/Revenue, Shri A.K. Agarwal, SDR is present. 4. We have carefully considered the matter. Before the introduction of the new Central Excise Tariff based on the Schedule to the Central Excise Tariff Act, 1985, the parts of the power driven pump enjoyed exemption from duty. On introduction of the new T....

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....e, Department of Revenue on or after the 3rd day of March, 1986 but before the 8th day of August, 1986, in exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, shall be deemed to have effect from 1-3-1986. Paras 2 and 3 from the statement of objects and reasons are extracted below :- "2. In the Statement of Objects and Reasons relating to the said B....

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....e said Act. However, some of these exemption notifications could be issued only after the 1st day of March, 1986, when the impact of the duty changes came to be known to the Government either from the trade and industry or from the field officers. These notifications also include the notifications issued for the purpose of correcting the unintended levy on certain excisable goods on account of cha....