1997 (5) TMI 385

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....am, Member (T)]. -  In this appeal filed by M/s. Anamalia Agencies Pvt. Ltd. Coimbatore, the issue for our consideration is whether the exemption Notification No. 279/86-C.E., dated 24-4-86 which amended the exemption notification No. 162/86-C.E., dated 1-3-86 was one of the notification to which the provisions of the Central Duties of Excise (Retrospective Exemption) Act, 1986 were applicab....

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...., dated 24-4-86 will not have any effect from 1-3-86. 2. When the matter was called, no one appeared for the appellants. The notice for today's hearing had been issued on 9-4-97 and had been duly received by the appellants on 11-4-97 as per acknowledgement card on record. As the matter is very old in which the refund claim had been filed by the appellants for the period March and April, 1986....

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.... 2. In the Statement of Objects and Reasons relating to the said Bills as well as at the time of consideration of these Bills in both Houses of Parliament, it was stated that, as regards rates of duties, the bills sought to preserve, by and large, the then existing duty structure. It was further mentioned that where the statutory rates of duties were fixed at a level higher than the effectiv....

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....ting the unintended levy on certain excisable goods on account of changes made by the notifications issued along with the Finance Bill, 1986. 3. As will be seen from the statement of objections and reasons one of the object of the Retrospective Exemption Bill was to correct the unintended change in the rates of duty. 4. As the amending notification No. 279/86 CE dated 24-4-86 was issue....