1988 (4) TMI 191

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....dras, filed with the Excise authorities a letter of protest regarding payment of duty on prints of dubbed feature films consequent on the denial by the Excise authorities of the benefit of duty concession applicable on a slab basis to prints of feature films. The protest was based inter alia on the following points :- (a) The dubbed version was covered by a Censor Board certificate separate from that of the original version;, (b) The names of the different language versions were different as also the lengths; (c) In certain cases new artistes were introduced in the dubbed version. 3. The Assistant Collector, Central Excise, after hearing the assessee (who are the respondents before us in the present appeal), passed an order vaca....

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.... version cannot be considered as a separate picture for the purpose of duty concession under Notification No. 275/77-C.E., dated 12-8-1977. Reference has been made by the appellant Collector also to the fact that the Board's order-in-appeal No. 4/81,. dated 3-1 -1981 holding to similar effect had been taken up for review by the Central Government under Section 36(2) of the Central Excises and Salt Act and that these proceedings stood transferred to the Appellate Tribunal. 6. It appeared to the Bench that the orders of the lower authorities were not with reference to any specific assessment of the dubbed version of a given film originally shot in another language. It appeared that the decisions had been rendered in the abstract without re....