2000 (10) TMI 361

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....A. Chopra, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether the benefit of Notification 213/86 would be available to goods which are captively consumed in the manufacture of goods supplied to export oriented unit without payment of duty under a claim for exemption under Notification 123/81. At the relevant time exempti....

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....o be prospective. 3. The representative of the appellant raises another point. Neither the show cause notice nor the order of the Assistant Collector concluding the proceedings on the notice or the order of the Collector (Appeals) setting aside that order quantified the amount of duty. He relies upon the judgment of the Bombay High Court in JBA Printing Inks Ltd. v. UOI - 1980 (6) E.L.T. 121....