TMI Blog2000 (5) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Archana Wadhwa, Member (J)]. The issue for our considerations in this appeal is as to whether the appellants who are admittedly registered with DGTD are entitled to the benefit of Notification No. 1/93-CE, dated 28-2-1993, as amended by Notification No. 59/94-C.E., dated 1-3-1994 effective from 1-4-1994. Prior to 1-4-1994 the appellants were enjoying the benefit of Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31-8-1994 vide which the benefit of Notification No. 1/93 was again made available to the units registered with DGTD. 2. Shri S.K. Roychowdhury, ld. Advocate appearing before us submits that they continued to avail the benefit of the notification during the month of April based upon news cutting that DGTD had ceased to exist w.e.f. 1-4-1994. He submits that the subsequent notification dated 31- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was only the abolition of the Organisation of DGTD, but it was not that the work hitherto, dealt with by the DGTD, was not being carried out by any Government Agency. In view of this submission, the notification dated 31-8-1993 cannot be considered to be clarificatory. It is merely a change of policy with effect from the date of the notification. Prior to that, the clear implication is that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed units from availing the benefit of Notification No. 1/93 was issued simultaneously to the cessation of DGTD. As such it can be presumed that such a negative condition was introduced in the notification by the Government being fully aware of the fact that DGTD is going to be abolished w.e.f. 1-4-1994. We cannot challenge the wisdom of the legislation. Even while issuing amending Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
