1997 (5) TMI 173

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....he Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  The short point to be considered in the present case is whether set-off of Notification No. 338/86 has got retrospective effect and covered under the provisions of Central Duties of Excise (Retrospective Exemption) Act, 1986. 2. When the matter was called, none appeared on behalf of the appellants. However, in respons....

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....r it was submitted by them that in the instant case notification involved is 338/86 which also further amends Notification No. 225/86, dated 3-4-1986. 4. We have considered the submissions made by both the sides. In the case of Straw Products Ltd. & Tipty Drinks Pvt. Ltd. v. Collector of Central Excise, Bhubaneswar, reported in 1997 (68) ECR 806 the Tribunal has taken the view that Notific....