1999 (7) TMI 316

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....t. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Gujarat State Road Transport Corpn., the only issue for our consideration is, whether retrospective effect under the provisions of the Central Duties of Excise (Retrospective Exemption) Act, 1986 could be given to Notification No. 279/86-C.E., dated 24-4-1986. The Collector of Central Excise (Appeals), Ahmedabad, had held....

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....ch motor vehicles as well as the bodies falling under Heading No. 87.02 and 87.07 respectively were chargeable to duty at the rate of 20% adv. vide serial Nos. 2 & 13 respectively of Notification No. 162/86-C.E., dated 1-3-1986. On 3-4-1986 Notification No. 241/86-C.E. was issued and the motor vehicles manufactured out of duty paid chassis were exempted from payment of duty equivalent to the duty ....

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.... No. 279/86-C.E., dated 24-4-1986 should be given retrospective effect in terms of the Central Duties of Excise (Retrospective Exemption) Act, 1986. We find that under the Central Duties of Excise (Retrospective Exemption) Act, 1986, it was specifically mentioned that the provisions of the Act were applicable for maintaining the effective rate of duties at the level obtaining prior to 28-2-1986. A....