2001 (2) TMI 484

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....the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Kirloskar Brothers Ltd., the matter relates to the refund claim of Rs. 9,765.50 filed by the appellants on the ground that the Notification No. 239/86-C.E., dated 3-4-1986 was covered by the provisions of Central Duties of Excise (Retrospective Exemption) Act, 1986. The matter relates to the exemption of part....

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..../79-C.E. When the new Central Excise Tariff was brought in force, this Notification No. 167/79-C.E., dated 19-4-1979 was rescinded. However, in its place Notification No. 239/86-C.E., dated 3-4-1986 was issued and it was given retrospective effect from 1-3-1986. Thus, the position that was prevailing prior to introduction of the new Tariff was restored from 1-3-1986 itself. 3. Before the A....

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....tion notifications. Thus, this situation has remained even under the new Tariff. 6. We have also gone through the provisions of Central Duties of Excise (Retrospective Exemption) Act, 1986 and the objects and reasons for the same as appearing at page B-10 of 1986 (25) E.L.T. 7. Taking into account all the relevant facts and circumstances of the case, we agree with the submissions o....