1985 (7) TMI 246

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....earing excisable goods between 25-5-1978 and 8-11-1978 to Central Tool Room and Training Centre, Calcutta, filed a refund claim dated 25-6-1979 with the jurisdictional Assistant Collector, referring to the special exemption order dated 17-1-79 issued by the Central Board of Excise & Customs, New Delhi, under Rule 8(2) of Central Excise Rules, 1944 which was communicated by Trade Notice No. 46/79 d....

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....84 upheld the contention of the respondent with regard to Board's power to issue orders with retrospective effect and allowed their appeal with consequential relief (Annexure A). 3. The applicants have filed this application under Section 35G of the Central Excises & Salt Act, 1944 for referring the following questions said to be of law and arising from the order of the Tribunal:- i.  ....