1997 (3) TMI 295

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....ent. [Order per : Lajja Ram, Member (T)]. -  The appellants were engaged in the manufacture of excisable goods, which were before the introduction of the new Central Excise Tariff effective from 28-2-1986, classifiable under T.I. 68 of the Tariff. They were availing of the small scale exemption under Notification No. 77/85-C.E. and after crossing the exemption limit were paying excise d....

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....ab exemption up to Rs. 40 lakhs worth of clearance during the financial year 1985-86. A show cause notice was issued and the demand was confirmed under Notification No. 213/86-C.E. 2. The appellants have prayed for decision on merits. 3. On behalf of the respondents/Revenue, Shri A.K. Agarwal, SDR is present. He referred to the applicable exemption notification and reiterated the g....

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.... While under Notification No. 77/85-C.E., there was full exemption for goods up to an aggregate value of Rs. 20 lakhs and the applicable rate was 25% of the duty on the next slab of Rs. 10 lakhs and 75% duty in respect of the next Rs. 10 lakhs worth of clearances, in Notification No. 175/86-C.E., the extent of exemption continued to Rs. 75 lakhs worth of clearances. 5. Under Notification N....

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....ion, reference may be made to Delhi High Court's decision in the case of Sylvania and Laxman Ltd. v. Union of India & Others - 1987 (30) E.L.T. 697 (Del.) wherein it has been held that the Government was free to give retrospective effect to any Notification for the benefit of tax payers but as a result of retrospective effect, no further duty could be demanded for the earlier period i.e. period ea....