1996 (4) TMI 338

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.... Shri M. Jayaraman, DR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  The above appeal arises out of the order passed by the Collector of Customs and Central Excise, Jaipur confirming a duty demand of Rs. 3,89,508.13 p on the ground that the appellants were manufacturing shells and blanks of copper falling under T.I. 26A (4) upto 28-2-1984 and falling under TI 2....

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....alling under Item No. 31 of the First Schedule to the said Act and cleared to another factory for manufacture/assembly of complete stationary batteries at site was not being levied prior to 8th May, 1984. Now, therefore, in exercise of the powers conferred by Section 11C of the said Act, the Central Government hereby directs that the whole of the duty of excise payable under the said Act, on su....