1988 (6) TMI 157

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....ollector of Central Excise (Appeals) dated 27-4-1985 rejecting the appellant's plea for reassessment of RT-12 return for the month of April, 1983. The appellants manufactured and cleared Tug Mahavir an ocean going vessel for Kandia Port Trust and cleared the same on 23-4-1983 on payment of Excise duty. The monthly RT-12 return for April, 1983 showing payment of duty on the said vessel cleared on 2....

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....f the appellants. The impugned order was, therefore, assailed as not tenable in law. 2. Shri Thakur, learned SDR, contended that admittedly the appellants had not claimed the benefit of any exemption notification in the classification list filed by it in regard to the goods in question manufactured and cleared and in such a situation when the classification was approved by the authorities as per ....

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...., the correctness of the same can be questioned only by way of an appeal in a manner known to law. In the present case, the grievances of the appellant would appear to be that the appellant would be entitled to the benefit of exemption Notification No. 234/82, Central Excise, dated 1-11-1982 under which the Government has exempted ocean going vessel from the whole of duty of excise leviable thereo....

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....Bench decision in the case of M/s. Modi Rayon and Silk Mills, reported in 1987 (13) E C R 1 (CEGAT SB-A) will be applicable on all fours with reference to the finality of the order passed by a proper officer in the classification list. We, therefore, hold that the Supdt. would not have any authority at all to go into the question and, therefore, the appellant would not stand to benefit by hearing ....