1988 (10) TMI 137

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.....R., for the Appellants. Shri Pradeep Jain, Advocate, for the Respondent. [Order per : K.L. Rekhi, Member (T)]. - The respondents manufactured etched aluminium foils out of duty paid plain aluminium foils purchased from the market. Both the plain foils as well as the etched foils fell under Tariff Item 27(c) of the erstwhile Central Excise Tariff. The effective rate of Central Excise duty....

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....ufacture of etched foils out of plain foils to the department, they were not entitled to the benefit of the exemption notification; (ii) since the respondents had not applied for permission to work under the proforma credit procedure of Rule 56A, the benefit of set off or reduction given by the proviso in the aforesaid notification could not be given to them. The Ld. Representative of the de....

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.... restricted to 6 months or it would extend to 5 years. Once the period of the demand is so determined, the rate of duty applicable to the demand would have to be the effective rate applicable in force. We have not been shown any authority in law which says that every assessee held guilty of unauthorised removals would have to pay duty only at the higher tariff rate and that they would stand debarr....