2004 (1) TMI 519

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.... JDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - No representation for the appellants despite notice. We have examined the records and heard the D.R. 2. The short question which arises for consideration is whether exemption from payment of duty (amounting to Rs. 71,510.40) on the specified excisable goods cleared by the appellants during the period 1-3-1992 to 10-3-....

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....ation 53/92 was issued only to rectify the anomaly which had inadvertently crept into Notification 33/92, dated 1-3-1992 and therefore the former notification should be held to be an amending notification having retrospective effect. We are unable to accept this contention, as there is nothing in the notification dated 10-3-1992 to show that it was an amending notification intended to have retrosp....