2016 (12) TMI 1166

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....te authority. Under this Order-in-Appeal dated 14.03.2007 first appellate authority has rejected the appeal of the appellant by upholding Order-in-Original dated 26.05.2006 passed by the Adjudicating authority. 2. Shri Abhijit Biswas (Advocate) during the course of hearing as well as through written submissions made the following submissions/arguments:- (i) That by Order-in-Original dated 26.05.2006 adjudicating authority denied the benefit of value based exemption Notification No.9/2003-CE dated 01.03.2003, for the period 01.04.2004 to 30.06.2004, on the grounds that amending Notification No.67/2003-CE dated 11.08.2003 will not have retrospective effect from 01.04.2003 but will be effective from the date of amendment. It is the case ....

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....both dated 11.04.1994, during the period 11.04.2004 to 30.06.2004 for the purpose of value based exemption Notification No.9/2003-CE. An amendment was carried out in Notification No.9/2003-CE; by Notification No.67/2003-CE dated 11.08.2003 by which clause (e) was added to Notification No.8/2003-CE and 9/2003-CE, both dated 01.03.2003, according to which clearances effected under Notification No.214/86-CE dated 25.03.1986, 83/94-CE and 84/94-CE were not required to be added to the value of clearances. As per the observations made by Apex Court in para-11 of the case law Kartar Rolling Mills vs. CCE, New Delhi [2006 (197) ELT 151 (SC)] the benefit of an exemption notification cannot be extended retrospectively. Notification 67/2003-CE was iss....