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TMI Blog1995 (7) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals involve in consideration of common issue though covered by 3 different orders and hence proposed to be disposed of by this common order. The aforesaid appeals are directed against the following orders:- C/56/90-BOM - Order in original No. 190/Addl. Collr. 89 (F. No. VIII/10-165/Addl. Collr. 89 dated 30-11-1989. C/57/90-BOM - Order in original No. 192/Addl. Collr. 89 (F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... located within 50 kms. of coastal line of Gujarat. 4. Shri Patel, the ld. advocate, mainly pleads that on the very same date of the issue of the Notification No. 318A/86, dated 14-5-1986, there was another notification bearing No. 318B/86 specifying the area of Manipur, Nagaland and union territory of Mizoram as the specified areas and hence the items specified under Notification No. 318A/86 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bject behind the consodiation of the specified goods as well as the specified area in the subsequent notification. As per the law, as it stood then, it would appear that when there is already a notification specifying the area under Section 11H by way of Notification No. 8/69 dated 3-1-1969 that cannot be construed to be non existing for the purpose of specified goods because as per Clause (b) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spute from both the sides that all the 3 appellants are under the central excise control and were receiving acetic anhydride as raw material for the manufacture of bulk drugs and they are bonafide users of specified items. The notified item is not for export. No such allegation is made even in the impugned orders. In the circumstances, when there is a scope for possible construction as pleaded by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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