1983 (5) TMI 223

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....Respondent. ORDER [Order per : K.S. Dilipsinhji]. - This is an appeal transferred to the Tribunal under Section 35P(2) of the Central Excises and Salt Act, 1944. The appellants have prayed for setting aside of the order No. V-2(10)2054/78/36, dated 2-1-1980 of the Appellate Collector of Central Excise, Bombay on the grounds that the same is incorrect. The appellants have argued that the rele....

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.... case of M/s. Assistant Collector of Central Excise v. National Tobacco Co. of India, A.I.R. 1972 S.C. page 2563 and Supreme Court's decision in the case of M/s. Madras Port Trust v. M/s. Hymanshu International, E.L.T. 1979, page J-396. 2. The Departmental Representative has submitted that the appellant's pleas are not tenable. He has explained that duty is required to be paid before the g....

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....viable under Section 3 of the Central Excises and Salt Act, 1944 and the duty is to be paid in accordance with the prescribed method. The Central Excise rules prescribe the procedure for payment of duty and in this behalf Rules 9 and 49 are relevant. Rule 9 stipulates that no goods can be removed from a manufacturing premises without payment of duty. In this view, the payment of duty is actually t....

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....rable Courts would not be applicable to the appellant's case. As regards the Supreme Court's decision in the case of M/s. Madras Port Trust v. M/s. Hymansu International, we find that Supreme Court was dealing with the provisions of Section 110 of the Madras Port Trust Act and hence the judgment of the Supreme Court cannot be said to be fully applicable to the present case. Besides, the Supreme Co....