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TMI Blog1999 (6) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.S. Kang, Member (J)]. - Both the appeals are filed against a common order-in-appeal and are, therefore, being taken up together for disposal. 2. The appellants made a request to decide the appeals on merits. Therefore, the appeals are being taken up in the absence of the appellants. 3. In the impugned order, the Collector of Central Excise held that Notification No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -8-1985 to 31-12-1985 in Appeal No. E/4262/94-C and for the period from 1-8-1985 to 23-10-1985 in Appeal No. E/4261/94-C on the ground that the first clearance under Notification 178/85, dated 1-8-1985 is to be taken from the date of issuance of this Notification i.e. 1-8-1985 onwards. 5. The refund claim was rejected by the adjudicating authority on the ground that under Notification No. 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Notification 178/85 supersedes the Notification 46/81 and Notification 178/85 provides that the value of clearance is to be considered from the 1st day of April in any financial year. Therefore, the clearance of goods under Notification 46/81-C.E. is to be counted towards clearance under the new Notification. He, therefore, prays that the appeals be dismissed. 9. Heard ld. J.D.R. and perus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting for the Notification 178/85, dated 1-8-1985 as compared to the assessee, who chooses not to avail the benefit of Notification 178/85. 12. In these circumstances, we find force in the contention of the appellants that the clearances made under Notification 46/81-C.E. are not to be included while calculating the value of clearance under Notification 178/85 in the financial year 1985-86. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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