TMI Blog1999 (2) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... vadivelu, JDR, for the Respondents. [Order per : Shri V.K. Asthana, Member (T)]. These appeals are against common Order-in-Appeal Nos. 31 32/94(c), dated 8-3-1994 in which Order-in-Original Nos. 14/93 15/93 dated 23-12-1993 has been upheld. The issue concerns availability of duty exemption under Notification No. 170/89-C.E., dated 16-8-1989 for the periods 1-6-1989 to 15-8-1989 and 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 which held that mere stranding of wires is not manufacture; (iii) Notification No. 170/89 is only clarificatory in nature as held by CCE, Chandigarh in the case of Aeron Steel Rolling Mills : (iv) and that the issue was covered by 1995 (80) E.L.T. 368 (T) - Apex Steels 1996 (83) E.L.T. 605 (T) - Gautam Cables; and 1997 (91) E.L.T. 71 (T) - Dalmia Industries on Modvat. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed, while appellants argue on two main grounds :- (a) Notification No. 170/89 only sets right the suspected lacuna in 202/88. Hence it is only clarificatory and is to be applied with retrospective effect, as has been done by CCE, Chandigarh in the case of Aeron (supra) and as is held in the case of Apex Steels (supra). (b) Since by merely twisting, nothing new emerges, hence even twisted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having retro spective effect, the ratio of this decision is clearly applicable to the facts of this case and hence the Order-in-Appeal impugned is liable to be set aside. (vi) Since it is held above that the appellants are entitled to the exemption contained in notification No. 170/89 for the period in dispute also, that is with restrospective effect, therefore there is no need to pass any orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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