2000 (7) TMI 723

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....nsultants, for the Appellant. Shri V.K. Chaturvedi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The short point involved in the present appeal is as to whether the appellants who were enjoying the benefit of the Notification No. 231/85-C.E., dated 11-11-1985, would continue to do so after 1-4-1994. The said Notification was amended by another Notification No. 25/9....

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....escinded. Shri Chattopadhyay, learned Consultant further contends that the said item i.e. Rubber Tubes and Tyres, falling under 40.13, is also a specified item in Annexure to Notification No. 1/93. However, the benefit of Notification No. 1/93 could not be availed by them as the said item was carrying specific rate of duty. Had it been ad valorem rate of duty, they would have been entitled to nil ....

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....rned S.D.R. Notification No. 25/94-C.E. brought the amendment to Notification No. 231/85-C.E., bringing the life of the said Notification to an end as on 31-3-1994. The very effect of the amendment for the Notification by addition of Explanation-4 was to make the Notification inoperative and without force after 31-3-1994. Inasmuch as the Notification was actually inactive after 31-3-1994, the fact....