1983 (9) TMI 271

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....l, for the Respondent. ORDER [Order per: Shri K.L. Rekhi, Member (Technical)]. - The impugned order-in-appeal was a combined order passed in relation to five orders in original passed by the Assistant Collector. Out of these, the appellant's appeal in relation to order-in-original No. V(18E)3-14/DA/73/304, dated 3-12-1974, involving differential duty of Rs. 1,12,893.36 was heard and allowed ....

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....entral Excise Rules, 1944 till 23-7-1972. On the midnight of 23/24-7-1972 they had in stock a certain quantity of rags and fents of cotton fabrics falling under Item 19-I(2) in which the said duty paid blended yarn had been used. With effect from 24-7-1972, a new Notification No. 168/72-C.E. came into force which fixed higher rates of duty for the said variety of blended yarn. The Department deman....

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....tment was not justified in giving retrospective effect to Notification No. 168/72-C.E., dated 24-7-1972. Their only prayer was that they should not be called upon to pay anything more than the duty already paid by them at the rate in force on the date of removal of the yarn for captive consumption. They stated that this Tribunal had already conceded this point in their appeal No. 97/76-D allowed o....