1999 (6) TMI 147

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.... Respondent. [Order per : S.S. Kang, Member (J)]. -  Both the appeals are filed against a common order-in-appeal and are, therefore, being taken up together for disposal. 2. The appellants made a request to decide the appeals on merits. Therefore, the appeals are being taken up in the absence of the appellants. 3. In the impugned order, the Collector of Central Excise he....

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....claims for the period from 1-8-1985 to 31-12-1985 in Appeal No. E/4262/94-C and for the period from 1-8-1985 to 23-10-1985 in Appeal No. E/4261/94-C on the ground that the first clearance under Notification 178/85, dated 1-8-1985 is to be taken from the date of issuance of this Notification i.e. 1-8-1985 onwards. 5. The refund claim was rejected by the adjudicating authority on the ground ....

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....half of the Revenue, submits that the Notification 178/85 supersedes the Notification 46/81 and Notification 178/85 provides that the value of clearance is to be considered from the 1st day of April in any financial year. Therefore, the clearance of goods under Notification 46/81-C.E. is to be counted towards clearance under the new Notification. He, therefore, prays that the appeals be dismissed.....