2001 (2) TMI 484

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Kirloskar Brothers Ltd., the matter relates to the refund claim of Rs. 9,765.50 filed by the appellants on the ground that the Notification No. 239/86-C.E., dated 3-4-1986 was covered by the provisions of Central Duties of Excise (Retrospective Exemption) Act, 1986. The matter relates to the exemption of parts of motor vehicles when s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l Excise Tariff was brought in force, this Notification No. 167/79-C.E., dated 19-4-1979 was rescinded. However, in its place Notification No. 239/86-C.E., dated 3-4-1986 was issued and it was given retrospective effect from 1-3-1986. Thus, the position that was prevailing prior to introduction of the new Tariff was restored from 1-3-1986 itself. 3. Before the Asstt. Commissioner of Central .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uation has remained even under the new Tariff. 6. We have also gone through the provisions of Central Duties of Excise (Retrospective Exemption) Act, 1986 and the objects and reasons for the same as appearing at page B-10 of 1986 (25) E.L.T. 7. Taking into account all the relevant facts and circumstances of the case, we agree with the submissions of the appellants. The impugned order-i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X