1998 (7) TMI 238

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....ant. Shri H.K. Jain, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - In these cases, benefit of Notification 217/86, dated 1-3-1986 has been denied to soft ferrite powder manufactured by the appellants herein and partly consumed by them in the manufacture of soft ferrite components, and partly cleared on payment of duty and exported under bond. The benefit has bee....

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....relation to the manufacture of final products (other than those cleared either to a 100% Export Oriented Unit), which are exempt from the whole of duty of excise leviable thereon or are chargeable to Nil rate of duty", is retrospective in operation. She submits that since the amending Notification 33/92 has been held to be retrospective in operation, Notification No. 4/92 amending Notification 186....

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....ts that in the present case also, the Tribunal may be pleased to hold that amendment to Notification 186/75 and 217/86 may be held to be prospective in operation and the demand confirmed since they were for a period prior to the coming into effect of the amended notification. 4. We have considered the submissions of both sides. We find that in an identical situation of the amendment to Not....