1998 (12) TMI 153

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....hri R.D. Negi, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this Appeal filed by M/s. Khoday Engg. Ltd. the issue involved is whether an order issued under Section 5A(2) of the Central Excise Act is applicable to the goods manufactured and cleared before issue of the order. 2. Shri Prasanth Kumar, ld. Counsel submitted that they had entered into a contract wi....

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....ed and cleared before the issue of the said order. Ld. Counsel submitted that in their own case on similar facts the Tribunal vide Order No. 1421/1996, dated 23-8-1996 has held that the order is applicable to the Pipes manufactured and cleared by them prior to the date of the said order. 3. Shri R.D. Negi, ld. SDR reiterated the findings of the Collector and drew specific attention to the ....

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....The controversy before us relates to excisable goods manufactured for the purpose of project which is required to subserve the public interest. The Govt. has passed a special order directing grant of excise exemption to all excisable goods falling under Chapter 68 or 73 fabricated at the appellants factory and another factory and required by and supplied to the Board in connection with the particu....

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....e Govt. was only to exempt such goods as are manufactured or cleared subsequent to the date of the order, though meant for the specified purpose and a specified project. The question of retrospectivity is not relevant, as the exemption is geared to a purpose which serves public interest. Whether the goods are manufactured and cleared before or after the date of the order, the manufacture and clear....