1981 (1) TMI 255

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....is an appeal filed by Garg Sugar Industries, Mohamdi Distt, Lakhimpur Kheri (UP) against orderinoriginal No. 43/Collr/80, dated 21-8-1981 passed by the Collector of Central Excise, Kanpur. 2. The appellants were having 735 quintals of Khandsari sugar in their stock as on 1-10-1979 manufactured during the period of 1-1-1979 to 30-9-1979 when there was complete exemption of Central Excise duty on....

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.... permissions is inclusive of 31st October, 1979. In terms of rule 92D the invocation of rule 9 as has been done by the Collector was invalid. The order would need to be set aside as this count alone." Even more basically, coming to the second submission, in the High Court judgment cited, (vis. Kirlosker Bros. Ltd. v. Union of India and Ors-1978 E.L.T. J 33) the Court has observed in effect that....

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....respect of income earned during the previous year. It is always open to the Legislature to make a tax operative retrospectively. But even such retrospective operation will not change the nature of the tax and it will be payable according to the provisions enacted in the charging section of the relevant statutes. Therefore, interpreting Section of the Central Excises and Salt Act, 1944, we are of t....