1998 (8) TMI 319

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.... Respondents. [Order per : V.K. Agarwal, Member (T)]. - These two appeals were preferred by the Revenue against the order-in-appeal dated 25-12-1993 and 1-2-1994 involving the issue regarding availment of benefit of Notification No. 175/86 as amended by Notification Nos. 55/92 and No. 67/92. 2. Shri H.K. Jain, learned DR submitted that both the respondents M/s. Ideal Graphic Industries an....

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.... during the period 1-4-1992 to 24-2-1992 in view of amendment made by Notification 55/92, dated 31-3-1992. He further submitted that Notification 67 of 1992, dated 22-5-1992 is applicable from the date of issue and not retrospectively. 3. None has present on behalf of the respondents in-spite of notices issued to them. We have considered the submissions of the Revenue and perused the cross-object....

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.... of Notification No. 175/86 along with proviso as amended from time to time, it is apparent that the benefit of clause (b) of para 4 was not available to the units during the period from 1-4-1992 to 21-5-1992 by virtue of amendment made by Notification 55/92. The benefit of clause (b) was restored by Notification No. 67/92, dated 22-5-1992 only with effect from 22-5-1992 and not for the period pri....