1997 (1) TMI 284

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.... Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant is absent in spite of notice of hearing, but has sent a request for disposal of the appeal on merits. We have heard Shri T. R. Malik, SDR and perused the papers. 2. This appeal is directed against the order passed by the Collector (Appeals) in confirmation of the order passed by the Assistant Collector. 3. A....

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.... value has to be reckoned without deducting the exempted duty element and if so reckoned, the clearances during the period had crossed the exemption limit and duty on the excess would be payable. 4. Appellant submitted a long reply raising various contentions, including the contention that appellant was availing partial exemption of duty under Notification No. 245/83 also. It was pointed o....

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....rect. So far as the first clearances of the value of Rs. 7.5 lakhs are concerned, since there was full exemption available, the duty element cannot be deducted from Rs. 7.5 lakhs to arrive at a lesser assessable value. 7. According to the appellant, the difficulty arose on account of availing of the partial exemption granted in Notification No. 245/83. According to the appellant, the notif....