REGENT COMPUTRONICS PVT. LTD.

Third Member On Reference : Shri V.K. Agrawal, Member (T) Melvin Powell Vanaspati And Engg. Inds. Appellant

V/S

Commr. Of C. Ex., Calcutta -I Respondents

Referred Judgements :-

BHANJA BHANDAR V. STATE OF ORISSA [REFERRED TO]
STATE OF UTTAR PRADESH VS. HAJI ISMAIL NOOR MOHAMMAD AND CO [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE BOMBAY 1 VS. PARLE EXPORTS PRIVATE LIMITED [REFERRED TO]
UNION OF INDIA VS. WOOD PAPERS LIMITED [REFERRED TO]
MANGALORE CHEMICALS FERTILISERS LIMITED VS. DEPUTY COMMISSIONER OF COMMERCIAL TAXES [REFERRED TO]
GTC INDUSTRIES LIMITED VS. COLLECTOR OF CENTRAL EXCISE NEW DELHI [REFERRED TO]
SAHUWALA CYLINDERS LTD VS. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
MAGNAVISION ELECTRONICS LTD VS. COMMR. OF C. EX. [REFERRED TO]
CRESCENT TOOL ENGINEERING VS. COLLECTOR OF C. EXCISE [REFERRED TO]
DIXIT DESAI VS. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
KUTCH CEMENT (P) LTD VS. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]

JUDGEMENT

(1.) BRIEF facts of the case are as under : -

(2.) WE have carefully considered the submissions of the learned Advocate, Shri R.N. Sen for appellant firm and Shri T. Premkumar, learned SDR for the Revenue.

(3.) THE short point required to be decided in the to present appeal is as to whether the benefit of Notification No. 175/86 would be available from the date of actual issuance of the certificate or the same would relate back to the date of application made by the appellant firm and the benefit of notification would flow back to the appellant firm from that date onwards.

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THIRD MEMBER ON REFERENCE : SHRI V.K. AGRAWAL, MEMBER (T) MELVIN POWELL VANASPATI & ENGG. INDS. Vs. COMMR. OF C. EX., CALCUTTA-I

Referred Judgements :-

JUDGEMENT

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