TaxTMI 
TaxTMI 
1988 (1) TMI 231
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....or the Respondents. [Order per : D.C. Mandal, Member (T)]. - By the impugned order, the Collector of Central Excise, Jaipur has held that the goods cleared by the appellants from 16-9-1976 to 1-11-1976 were liable to Central Excise duty, but these were cleared without payment of duty in contravention of Rules 9(2) and 174 read with Rule 173Q of the Central Excise Rules, 1944. He, accordingly, o....
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....le of the duty of Excise vide Serial No. 4 of Notification No. 80/76-C.E., dated 16-3-1976 (Photo copy enclosed). Hence the Show Cause Notice as well as the adjudication order are illegal and incorrect." In the miscellaneous application, the appellants also prayed that the following prayer may be permitted to be added in their Appeal Memorandum :- "(iii)(a). That the appellant were not liable to....
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....d by the appellants may be allowed. 4.  The learned J.D.R. has reiterated the findings recorded by the Collector in the impugned order and he has prayed that the matter may be remanded to the Collector as the Notification No. 80/76-C.E., was not considered by the lower authority. 5.  We have gone through the records of the case and the arguments of both sides. According to the Notifica....