2005 (3) TMI 119

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....oncessional 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 excise duty but, by virtue of Paragraph ....

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....e 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 Excise, Cochin and Others reported in 1978 (....