1997 (1) TMI 93

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..... ey involve identical question of law, which has been referred to this Court for determination under Section 35G of the Central Excises and Salt Act, 1944 at the instance of the Collector of Central Excise. The question of law referred to our determination is as follows : "Whether in the facts and circumstances of the case, the date of declaration would be the relevant date for the purpose of clai .....

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..... The Excise Authorities at the level of the Assistant Collector rejected the claim for refund as time barred; but, on further appeals before the Tribunal, the order of the Assistant Collector came to be reversed by the Tribunal taking the view that the benefit of exemption notification could not be availed of by the assessees, since the base clearances were determined by the concerned Central Excis .....

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..... the Apex Court thereby conceding to the request of assessees in similar circumstances as the one under our consideration. 3. After hearing the learned Addl. Central Govt. Standing Counsel for the applicant, Mr. K. Jayachandran, and Mr. S. Shanmugam, learned Counsel for the respondents, we are of the view that in the light of the factual details and developments stated supra, the question referre .....

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