1998 (1) TMI 222

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.... [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Diamond Cables, Baroda, the matter relates to the demand of central excise duty during the period 1-3-1986 to 31-3-1986. The appellants were engaged in the manufacture of wires and cables and were availing of the benefit of exemption Notification No. 85/85-C.E., dated 17-3-1985 during the financial year 1985-86 prior to the....

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....nder the applicable slabs and raised a demand under show cause notice dated 25-9-1986 for Rs. 35,684.03. The ground taken by the Revenue was that the duty liability was recalculated upward from 1-3-1986 onwards upto 31-3-1986. The matter was posted for hearing on 13-1-1998, the appellants have prayed for decision on merits. 2. We have heard Shri D.S. Negi, SDR who briefly explained the fac....

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....ving retrospectively to the various notifications, the duties of excise which become payable but which would not have been so paid if the said notification to whom the retrospective effect had been given had been in force at all material time then such duty of excise shall not be required to be paid. 4. For the period from 1-3-1986 to 24-3-1986, the Notification No. 175/86-C.E., dated 1-3-....

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....t be issued denying a concession already given. We find that the Duties of Excise (Retrospective Exemption) Act, 1986 makes a specific provision to this effect in para 2 of the Act. It had been provided that the duties of excise which have been collected but which would not so collected if the said notification to whom the retrospective effect had been given had been in force at all material times....