2005 (3) TMI 119

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....t is entitled to the benefit of the concessional rates of levy of excise duty under Notification 193/82, dated 11-6-1982 for the entire production during May to September 1982. 2. Before the said Notification (hereinafter referred to as 'the second notification') came into force, an earlier Notification being Notification 132/82,  dated 21-4-1982 had granted certain concessional rates of e....

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....usionary clause by the inclusionary one, the assessee was entitled to the benefit of the Notification for the period in question. 5. Learned Counsel appearing for the respondents, however, contends that there was no question of the retrospective effect of the Notification as had been laid down by this Court in the Cannanore Spinning and Weaving Mills Ltd. v. The Collector of Customs and Central....