1997 (4) TMI 248

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....llant. Shri D.S. Negi, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  These are two appeals filed by M/s. Sh. Sant Eknath S.S.K. Ltd. against respective impugned orders involving a common issue and, therefore, they are clubbed together and are being disposed of by this common order. In Appeal No. E/217/89-D, the dispute relates to rebate claim with reference ....

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....s was nil the entire production during May to September, 1982 will be entitled to the exemption under the notification. It was contended on behalf of the appellants that the amended Notification 193/82 has got a retrospective effect relying upon the decision of the Tribunal in the case of C.C.E. v. Chengalrayan Cooperative Sugar Mills Ltd. reported in 1989 (39) E.L.T. 551 (Tribunal). 3. Sh....

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....preceding years, is not a condition precedent for eligibility to rebate and further, it was observed by the Bombay High Court with reference to Notification 257/76, in the case of Balasahib Desai S.S.K. Ltd. v. Union of India reported in 1982 (10) E.L.T. 866 that the ascertaining of average production under clause 3 of the notification is relevant only for the purpose of determining what quantum o....

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....ion, we accept the contention of the party and, accordingly, party is entitled to get benefit in terms of Notification 132/83 in Appeal No. E/217/89-D. As regards Appeal No. E/218/89-D, it was brought to our notice by both sides that matter has already been remanded to the concerned Assistant Commissioner to calculate the rebate with reference to Notification 135/83. In view of this, we are not di....