1988 (3) TMI 314

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....per : S.D. Jha, Vice-President ].  - The question for decision in this appeal by the Revenue is whether rate of duty and tariff valuation should be as on the date of actual removal of goods from factory or warehouse in terms of Rule 9A(l)(ii) of Central Excise Rules, 1944 or as on the date of payment of duty under Rule 9A(5) ibid. While the Assistant Collector applied Rule 9A(5), the Collect....

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....on of India & Ors. -1987 (13) ECR 1280 (S.C.). 3. We have carefully considered the submissions advanced by the parties. The two decisions relied on by the learned counsel for the respondent are not germane to the point in controversy in the present appeal. However, we see no reason to come to a finding different from the learned Collector of Central Excise (Appeals). There is no gainsaying that t....