1977 (9) TMI 111

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....Patel Road, Surendranagar (G. S.), hereinafter referred to as the appellants, have filed the appeal petition against the order passed by the Assistant Collector, Central, Excise, Jamnagar, hereinafter referred to as the Assistant Collector, who has confirmed the demand for Rs. 330.40 P. issued to the appellants by the Superintendent, Central Excise, Surendranagar vide S. C. Notice dated 15-1-1977 ....

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....oms, only those which fall within the provisions of Rule 178(3) are to be considered for payment of higher rate of duty in terms of proviso (2) of Notification No. 41/65, dated 28-2-1965 as amended in their case, no change of ownership is involved and the amendment carried out in the L-4 Licence is of general nature not involving issue of fresh licence under the provisions of Rule 178(3). The appe....