It was companytended that the said Notification dated 28th February, 1982.,
58/82 C.E. had been issued under the provisions of the Provisional Collection of Taxes Act, 1931 that this Notification had been withdrawn when Notification dated 21st April, 1982, restoring total exemption was issued and the Finance Act passed and, therefore, the duty paid at the rate of 8 per cent, ad valorem as aforestated was refundable.
The claim having been rejected by the authorities below, the respondents filed an appeal before the Central Excise and Gold Control Appellate Tribunal.
52/82 C.E. the effective rate of duty on the said goods became 8 per cent, ad valorem.
On 22nd April, 1982, another Notification issued under the same provisions again wholly exempted the said goods from payment of excise duty.
It was companytended that these goods had been manufactured before 28th February, 1982, when they were fully exempt from payment of duty, and, hence, numberduty was payable on them, although they had been cleared after 28th February, 1982.
On 28th February, 1982, by reason of a Notification which, we have ascertained, was issued under Rule 8 of the Central Excise Rules being Notification No.
The Tribunal found the case companyered by its earlier order in the case of Jindal Paper and Plastic Ltd. v. Collector of Central Excise, Meerut.
Learned Counsel for the Revenue, in.
The respondents filed a claim for refund of the duty paid on the said goods cleared by them between 28th February, 1982, and 21st April, 1982.
The said goods were exempted from the whole of the excise duty leviable thereon until 27th February, 1982.
P. Bharucha, J. The respondents manufactured rigid PVC pipes which fell under Tariff Item 15A 2 of the Central Excise Tariff.
this appeal against the judgment and order of the Customs, Excise and Gold Control Appellate Tribunal, has drawn attention to the fact that the Revenues appeal to this Court in the case of M s. Jindal Paper and Plastic Ltd. above referred to has been allowed by the Order dated 26th August, 1986, in Civil Appeal Nos.
