TMI Blog1999 (3) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... The limited issue for determination in this appeal is whether the respondents were entitled to clear the inputs for home consumption on payment of duty equal to the amount which was paid by the suppliers of inputs who were enjoying the benefit of concessional rate of duty as a SSI Unit. The clearance of inputs was in November, 1993. 2. The facts of the case briefly stated are - That the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgment of this Tribunal in the case of Modi Rubber Limited reported in 1993 (68) E.L.T. 24. It was contended also by the respondents that they were not manufacturers of crown corks and Carbon dioxide gas but purchased the goods from small scale units who paid duty at the appropriate rates applicable to them. The Assistant Commissioner adjudicating the case confirmed the demand and imposed a person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s during the material period sub-rule (ii) of sub-rule (1) of this Rule read (ii) the inputs in respect of which a credit of duty has been allowed under Rule 57A shall be removed, after intimating the Assistant Collector of Central Excise having jurisdiction over factory and obtaining the dated acknowledgment of the same, from the factory for home consumption or for export under bond, as if such, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 995 that this Notification cannot be termed as clarificatory in nature inasmuch as there is nothing to show that this Notification was to be applied with retrospective effect. Therefore, this Notification will not be applicable to the present case inasmuch as the present case pertains to November, 1993 whereas the Notification was issued on 29-6-1995. The learned Departmental Representative furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufactured in the factory of the respondents, therefore, the issue was a different one and not identical or even similar to the facts of the present case. On careful consideration of the submissions made and the case law cited and relied upon by the authorities below, I find that there is force in the contentions of the Departmental Representatives and that the reliance placed by him on Rule 57F( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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