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2009 (12) TMI 244 - MADRAS HIGH COURTDemand- Intermediate goods for export production- (i) Whether on the facts and circumstances of the case the Appellate Tribunal is right in law in holding that the letter from the Assistant Collector dated 7-10-1991 withdrawing the facility of non-payment of excise duty on Nylon yarn with immediate effect, was only of prospective effect not of retrospective effect? (ii) Whether on the facts and circumstances of the case the Appellate Tribunal is right in law in cancelling the duty demand on Nylon yarn and Nylon Tyre Cord Fabric on the ground that both the parties followed the procedure laid down under Rule 191-BB read with Notification No. 33/90-C.E. (N.T.)? Held that- In fact there is no such power said to have vested with the authorities for effecting such withdrawal in a retrospective manner. In any event, as rightly held by the Tribunal, a simple reading of letter dated 6-1-1992 stating that the permission granted on 7-10-1991 was withdrawn with immediate effect can only mean that such withdrawal was to operate prospectively i.e. subsequent to the issuance of the said letter dated 6-1-1992. We also concur with the said conclusion of the Tribunal as any other conclusion would run contrary to the very specific intention conveyed in the letter dated 6-1-1992. Looked at from any angle, we do not find any flaw in the order of the Tribunal and therefore, the same does not call for interference on the substantial questions of law raised at the instance of the appellant. We therefore, answer the questions against the appellant. Appeal fails and the same is dismissed in limine. No costs.
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