1995 (10) TMI 148

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....ts. Shri Sanjeev Sachdeva, SDR, for the Respondents. [Order per : S.L. Peeran, Member (J)]. -  In both the appeals, common questions of law and facts are involved, hence they are taken up together for disposal as per law. 2. The Collector (Appeals) has allowed the Revenue's appeal filed under Section 35E(2) of the Central Excises and Salt Act, 1944. The Assistant Collector ha....

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....ad been effected after 1-3-1986 and therefore, they were eligible for the grant of the exemption. The Assistant Collector held that the duty has to be calculated as on the date of the clearance of the goods under Rules 9 and 49 of the Central Excise Rules, 1944 and as on that date of the clearance, the goods were entitled for the benefit of the Notification and as the duty had been paid at full ra....

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....ted in 1990 (50) E.L.T. 449, and Collector of Central Excise v. Indian Pistons Ltd., as reported in 1991 (51) E.L.T. 58. 4. The Ld. DR reiterated the findings given by the Collector (Appeals). 5. We have carefully considered the submissions made by both the sides. The order of the Assistant Collector is sustainable and is in accordance with law as laid down by the Hon'ble Supreme C....

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....m the duty on the date of manufacture but were dutiable on the date of their removal they would be liable to duty because on the basis of Rule 9A of the Central Excise Rules, 1944, the Excise authorities are within the [competence] to apply the rates prevalent on the date of removal. The same ratio was applied in other cited cases rendered by the Tribunal. It follows that on the date of manufactur....