1983 (5) TMI 224

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....ri 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 facts of the case are not in dispute. The ....

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....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 short legal point for our decision is whet....

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.... 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) of the Act provides that `prescribed' means....

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.... 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) to Section 4 of the Act has placed the....