ORDER
V.K. Agrawal, Member (T)
1. The issue involved in this Appeal is whether twisted bars and rods of iron or non-alloy steel removed by the appellants during the period from 20-5-1988 to 28-2-1989 are liable to Central Excise Duty and whether the benefit of Notification No. 202/88 is applicable to the goods.
2. Shri S.C. Jain, ld. Consultant, submitted that the issue has been settled by the Appellate Tribunal in the case of Apex Steel (P) Ltd. v. C.C.E., Chandigarh in which it was held that amending Notification No. 170/89 dated 16-8-1989 is clarificatory nature and hence it is to be given retrospective effect. Shri M.P. Singh, ld. DR, reiterated the findings contained in the impugned order.
3. We have considered the submissions of both sides. We observe from the perusal of the impugned order that the Collector has denied the benefit of Notification No. 202/88 as it was held by him that amending Notification No. 170/89 dated 16-8-1989 is effective only from the date of issue of the Notification and not retrospectively. This issue, as contended by the ld. Consultant appearing for the appellants, has been finally settled by the Tribunal in M/s Apex Steel case (supra) wherein the amending Notification was held to be clarificatory in nature and having retrospective application. Following the ratio of the said decision, we allow the appeal filed by the appellants.