1980 (1) TMI 198

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....ered the points raised in the revision application, those urged during the personal hearing and have examined the records of the case. 2. Government observe that the petitioners had applied for procedure under Chapter VII-B of the Central Excises and Salt Act, 1944, in February, 1976 for payment of duty in respect of the three varieties of plywood being manufactured in their factory. The pet....

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....liability of the petitioner should be the aggregate of the amounts determined by applying each such rate to the average annual quantity or value, as the case may be, of each such goods. The words "such rate" read with the words "such goods" do not leave any doubt that for purpose of computation of duty liability goods carrying different rates of duty have to be treated separately. 4. Go....