2003 (4) TMI 423

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....for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The appellant company, inter alia, manufactures and sells tyres, tubes, flaps and other rubber products falling under Chapter 40 of the Central Excise Tariff Act, 1985. They were permitted to despatch tyres, tubes and flaps on Budget day the 29th February, 2000 as per Commissioner's letter C. No. IV/16/34/2000-Tech, dtd. 28-2-2000. Co....

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....uty at 2% on these clearances of tyres, tubes and flaps and filed a refund claim. 4. The Assistant Commissioner of Central Excise rejected the refund claim filed, after holding "the refund claim was rejected on the ground that on the Budget day as well as on the day preceding Budget day, the Self-Removal Procedure stands suspended and if there is any clearances, it will be under the supervis....

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....duty he may make an application in this behalf in writing to the Central Government undertaking to pay duty at the enhanced rate, if any, that may be applicable to such goods with effect from the date immediately following the date aforesaid and to comply with such conditions as the Central Government may specify and thereupon the Central Government may, if it considers it necessary or expedient i....

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....) E.L.T. 139 (Trib.)] (iii) CCE, Rajkot v. Devi Enterprises [1998 (97) E.L.T. 126 (Trib.)] (iv) J.K Synthetics Ltd. v. CCE [1993 (68) E.L.T. 246 (Tri.-Del.)] wherein a view has been taken that new rates of duties introduced/enhanced by Budget proposals will be effective from the mid-night after the presentation thereof and the earlier duty rates would be applicable to clearances made on Budget ....