1996 (5) TMI 276

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....the Respondents [Order per : V.P. Gulati, Member (T)]. -  The issue in the appeal relates to eligibility to the benefit of Notification No. 175/86 during the period 1-3-1986 to 24-3-1986. The Collector (Appeals) in his order has held that the benefit of exemption Notification No. 175/86 would not be available during the month of March, 1986 for the reason that this month fell within the....

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....his judgment the decision of the High Court of Allahabad in the case of M/s. Prakash Security Devices v. U.O.I. reported in 1989 (43) E.L.T. 633 has been cited by the Member who has written an assenting order has abstracted the following paras :- "Para 2 - As stated earlier clearances upto Rs. 20 lakhs were exempt under Notification No. 77 of 1985. On 1st March Notification No. 175/86 was issue....

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....since it was more than Rs. 7.5 lakhs the petitioner was liable to pay duty. Para 3 - Although this notification was issued on 25th March, 1986 but it having allowed exemption to clearances upto Rs. 20 lakhs between 1st day of April, 1985 to 31st March, 1986 it applied retrospectively and results in rescinding of Notification No. 175/86 to the extent it was in conflict with it. Therefore, exempt....