HINDUSTAN ZINC LTD. Vs. CCE AND C

JUDGEMENT

(1.) In all these appeals filed by the Party and the Revenue, the issue is common and hence they are all taken up together for disposal as per law. The Party is aggrieved with the individual Orders -in -Appeal Nos. 16 and 17/1998(V) Cus dated 30.10.1998 wherein the Commissioner (Appeals) has rejected partly the contention of the appellants that the effective date of the Notification No. 284/1990 dated 15.12.1990 should be from the date on which it is made known to the public and as such he rejected partly the refund claim. It is stated by them that since the physical clearances were effected from January 10, 1991, that should be the date to be reckoned with as that is date on which the Gazette was also printed and made available to the Public. The learned Commissioner has noted the Apex Court judgment rendered in the case of CCE v. New Tobacco Co. - 1998 (74) ECR 478(sc) and that of Garware Nylons Ltd. v. CC & CE, Pune

(2.) Likewise, in Order -in -Appeal No. 16/1998 dated 30.10.1998 in E/289/98 he has expressed the same view on the same lines and hence modified the original order.

(3.) We have heard both sides in the matter and we are of the considered opinion that the order passed by the Commissioner in both the Orders -in -Appeal is not in keeping with the latest Supreme Court judgment rendered in the case of Union of India v. Ganesh Das Bhojraj