1983 (5) TMI 224

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vocate, for the Appellant. Shri Mahesh Kumar, SDR, for the Respondent. ORDER Originally preferred as a Revision Application before the Central Government, on transfer to the Tribunal under Section 35-P of the Central Excises and Salt Act, 1944, hereinafter called the Act, the matter is being treated as an appeal before the Tribunal and is being disposed of accordingly. 2. The fact....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to the value fixed under Section 4 of the Act or with reference to the tariff values, whichever was beneficial to him. This contention of the appellants was turned down at the appeal stage. It is against this order of the Appellate Collector of Central Excise, New Delhi, that the appellants have to come to seek relief. 3. Smt. Malini Sood, appearing for the appellants submitted that the sh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... its total effect it has necessarily to be read with Rule 9-A of the Central Excise Rules, 1944. Section 3 read with Rule 9-A covers all matters relating to the manner in which both the levy and the collection of duties of excise on all excisable goods (except salt) are to be made. Further, Section 3 refers to the levy and collection of duties in such a manner as may be `prescribed' Section 2(g) o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rged that in view of this clear legal position, the appellants have no case and hence deserve no relief. 5. We have heard both the parties. We observe that the language of Section 3 of the Act, as it stood prior to 1-10-1975, remains unchanged. The legal position in regard to tariff values, therefore, also remains the same as it was before 1-10-1975 except that insertion of sub-section (3)....