1999 (6) TMI 102

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....r the Respondents. [Order per : P.C. Jain, Vice President]. -  Learned Advocate, Shri S.K. Bagaria prays for waiving and staying the recovery thereof of duty to the tune of  Rs. 1,39,32,300.00. The aforesaid amount of duty has been levied extra upon the applicants on the ground that the goods imported by them and declared as Computer Software, are not entitled to the benefit of Notific....

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....td. v. C.C.Ex. reported in 1978 (2) E.L.T. (J 375) (S.C.) as also in view of another judgment of the Supreme Court in the case of Bombay Oil Industries Pvt. Ltd. v. Union of India reported in 1995 (77) E.L.T. 32 (S.C.). He also relies upon another judgment of the Apex Court in the case of State of Madhya Pradesh and Another v. G.S. Dall and Flour Mills reported in 187 ITR 478. Learned Advocate, th....

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....y reiterates the findings of the adjudicating authority and he, in particular, relies on the following three judgments of the Tribunal relied upon by the Commissioner which had given retrospective effect to certain provisions :- (i)   Indian Aluminium Company Ltd. v. C.C.E. reported in 1995 (79) E.L.T. 111 (Tribunal); (ii)  Johnson and Johnson Ltd. v. C.C.Ex. reported in 1994 (71)....