Superintendent of C. Ex., Erode Vs. Sri Krishna Vanaspathi Products - Court Judgment

SooperKanoon Citationsooperkanoon.com/793279
SubjectExcise
CourtChennai High Court
Decided OnNov-12-1993
Case NumberWrit Appeal No. 1250 of 1993
JudgeK.A. Swami, C.J. and;Somasundaram, J.
Reported in1995(80)ELT484(Mad)
AppellantSuperintendent of C. Ex., Erode
RespondentSri Krishna Vanaspathi Products
Cases ReferredVillupuram v. The Madras Vanaspathi Ltd.
Excerpt:
- k.a. swami, c.j.1. the view taken by the learned single judge is supported by a division bench of this court in the superintendent of central excise, villupuram range, villupuram v. the madras vanaspathi ltd., rep. its managing director a. kuberan (w.a. no. 784 of 1992 dated 21-7-1992). in that decision, the very notification dated 25-8-1989 came up for consideration and it was held that the said notification was prospective and not retrospective, as the said notification itself stated that the earlier notification dated 1-3-1987 was rescinded with effect from 25-8-1989. accordingly, following the said decision, we see no ground to admit this writ appeal. the writ appeal is rejected.
Judgment:

K.A. Swami, C.J.

1. The view taken by the learned single Judge is supported by a Division Bench of this Court in The Superintendent of Central Excise, Villupuram Range, Villupuram v. The Madras Vanaspathi Ltd., rep. its Managing Director A. Kuberan (W.A. No. 784 of 1992 dated 21-7-1992). In that decision, the very notification dated 25-8-1989 came up for consideration and it was held that the said notification was prospective and not retrospective, as the said notification itself stated that the earlier notification dated 1-3-1987 was rescinded with effect from 25-8-1989. Accordingly, following the said decision, we see no ground to admit this writ appeal. The writ appeal is rejected.