1998 (6) TMI 230

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.....K. Madan, SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Briefly stated the facts material for disposal of this appeal are as follows :- The appellants herein during the period 1988-89 were availing the benefit of Notification No. 175/86 but their aggregate clearances in that year of all excisable goods exceeded Rs. 1.5 crores. Therefore, they became ineligible to ....

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....of refund, however, was sought to be revoked by the A.C. by issuing a show cause notice under Section 11A alleging that this was an erroneous refund. However, on adjudication the A.C. dropped the show cause notice. The concerned Collector of Central Excise, Pune reviewed the said order of the A.C. dropping the show cause notice on the ground that the Notification No. 119/89-C.E., dated 27-4-1989 c....

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....d that Notification 119/89-C.E. is only an amending notification. The parent Notification 175/86 continued to be in existence and the totality of the Notification 175/86 as amended by Notification 119/89 has to be read and given effect. Since the exemption under Notification 175/86 relates to the clearance of goods effected during the financial year 1989-90 depending upon the ceiling of clearances....

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.... as per the law prevailing up to 26-4-1989. The effect of amending Notification 119/89-C.E. is only to the extent that the appellants again became entitled to the benefit of Notification 175/86 but only from that date i.e. 27-4-1989. They cannot be given the benefit of the said notification and allowed the refund of duty already paid by them under the existing law during the period 1-4-1989 to 26-....