2007 (10) TMI 187

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... - 1.     The appellant is aggrieved with Order-in-Appeal No. 2/2005-C.E. dated 21-1-2005 by which the demands have been confirmed in terms of Order-in-Original No. 17/2002 dated, 25-3-2003. As per the Notification No. 9/2000-C.E. any manufacturer can avail concessional rate of duty of 9.6% being 60% of the normal duty of 16% up to clearances of aggregate value of Rs. 10 lakhs.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bsp;   The learned JDR submits that this judgment is distinguishable on account of the fact that the notification itself clearly   lays down that it will have retrospective effect. The issue is not with regard to the effective date of application but the applicability of notification with retrospective effect. Therefore, he submits that this ground has to be negatived. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....        (i)    Bharat Wagon & Engg. Co. Ltd. v. C.C.E. - 2002 (146) E.L.T. 118 (Tri. - Kolkata).                 (ii)    Vadhera Luminaries v. C.C.E. - 2004 (166) E.L.T. 211 (Tri. - Del.)            ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....seen as to whether the assessee is eligible for the benefit of Notification in question. The Notification itself clearly lays down that it has to be applied with retrospective effect. Therefore, the authorities have rightly applied the contents of the Notification to demand duty for the short period. In view of the restriction of benefit in terms of the Notification, therefore, the assessee's plea....