2017 (6) TMI 937

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.... for Appellant Shri Pawan Kumar Singh, Superintendent (AR),   for Respondent ORDER Heard the submissions of both, Ms. Stuti Saggi Advocate (Amicus Curiae) for appellant & Id. D. R. for respondent. 2. The present Miscellaneous Application for rectification of mistake dated 22/10/2004 was filed on 26/10/2004 and the same was rejected by this Tribunal on the ground that the period of 6 ....

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....lating the appellants duty liability for the period from 01/04/1994 to 18/10/1994 for clearance of the goods to which exemption under Notification No. 1/93-CE dated 28/02/1993 was made applicable to the goods manufactured by appellant with effect from 25/04/1994 through Notification No. 90/94-CE dated 25/04/1994 by way of taking into consideration duty of Rs. 6,53,567/- paid during the period from....

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....04/1994 to 24/04/1994 being Central Excise duty of Rs. 6,54,567/- to be deducted from the duty paid then it will be resulting in implementing exemption contained in Notification No. 90/94-CE dated 25/04/1994 from 01/04/1994 and since there is no such provision in the said Notification No. 90/94-CE dated 25/04/1994 for making the same notification applicable retrospectively. We do not find any mist....