1995 (1) TMI 96

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....ppeals brought by the Revenue, briefly stated, are that under Notification No. 132/77-C.E., dated 18th June, 1977 yarn used by composite textile mills in the manufacture of cotton fabrics was wholly exempted. The said Notification was, however, withdrawn on 15th July, 1977. On the midnight of 14/15th July, 1977 the respondents in the various appeals had some used quantity of cotton yarn as well as....

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....ferred appeals against the aforesaid two judgments of the High Courts of Gujarat and Bombay. The Tribunal placing reliance on the aforesaid two decisions of the High Courts allowed the appeals against the Revenue with consequential reliefs. It is against the same orders that the present appeals are filed. It seems to us that these appeals by the Revenue must succeed. 2. In Wallace Flour Mills C....

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.... mill premises on the night of 15/16th July, 1977 or thereafter. Since the Notification granting exemption had already been withdrawn, the said cotton yarn became liable to duty under the extent provisions and could be recovered at a date subsequent to the date of manufacture as held in Wallace Flour Mills case (supra). Therefore, in the circumstances, the decisions of the High Courts of Gujarat a....