2007 (4) TMI 449

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..... , for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - The appellants in this case were issued a show cause notice alleging that it had disposed of from its factory certain capital goods Lloyds make without payment of appropriate duty and without intimation of the same to the Jurisdictional Central Excise Authorities, without cover of proper Central Excise documents, in contraventions .....

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..... he date of issue of show cause notice and in view of the same the notice itself is liable to be struck down on this ground only. For this proposition they relied upon the Tribunal's decision in the case of Sunrise Structurals & Engineering Ltd. and Others v. C.C.E. - 2004 (117) ECR 307 (T) which was followed by the Tribunal vide its Order No. A/77/2007/CT (EB) dated 11-1-2007, in which order the T .....

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..... of exemption notification liberal/beneficent construction is to be given if a person is held to be eligible to its benefit. The word 'substitute' was also analysed and was held to mean "to put (one) in place of another" or "to replace". It was accordingly submitted that the Cenvat Rules which have substituted the Modvat Rules should be deemed to have retrospective effect. 4. We have conside .....

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