1987 (3) TMI 339

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....spondent. [Order per : S.D. Jha, Vice-President (J)].  - The question for decision in this appeal is the legality or correctness of demand of Central Excise duty amounting to Rs. 8903.95 for the period 20-4-1978 to 26-8-1978 demanded by the Superintendent of Central Excise, Range-III, Faridabad by show cause notice dated 15-12-1980 and confirmed by the Assistant Collector of Central Exc....

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....cise duty at 37.5% which was the mandatory condition under the notification. While during arguments Shri H.S. Bedi for the appellants argued that the appellants had, in fact, paid duty amount to the manufacturer, this fact alone would not alter the basic fact that even though the manufacturer of Kraft Paper may have collected duty from the appellants, they had availed of the benefit of exemption u....

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....nt and R.T. 12 Returns had been regularly filed by the appellants and the same had been duly approved by the Competent Authority. This aspect of the matter has not been challenged by Shri A.K. Rajhans, the learned JDR, representing the Department. In fact, on the date of hearing Shri Bedi, Chartered Accountant for the appellants had come with the R.T. 12 Returns and these were shown to Shri A.K. R....