1987 (10) TMI 250

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....s. [Order per : V.T. Raghavachari, Member (J)]. - Under order dated 19-11-1982 the Assistant Collector of Central Excise, Ajmer denied to the respondents M/s. Jain Marbles benefit of exemption under Notification No. 105/80, dated 19-6-1980 and held them liable to pay central excise duly from 1-4-1981 on the full value of the goods. An appeal against the same was allowed by the Collector (Appeal....

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....exceeded his jurisdiction in considering the liability for payment of excise duty is concerned, Smt. Saxena repeats the ground as above mentioned. But it should be noted that if there is no liability at all for payment of excise duty the question of applicability of exemption notification would not even arise. Hence when, before the Collector (Appeals), the respondents had raised this issue of exc....