1977 (8) TMI 159

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....appeal and after hearing arguments during the course of personal hearing by Shri D.R. Gupta at Delhi on 17-6-1977. I observe that the second proviso to Notification No. 14/76 dated 23-1-1976 would not be attracted in the appellants case because the above notification is applicable only to those manufacturers, who hold a licence for less than 12 months immediately preceding the month in which they ....

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....rule (2) of the said rule 173RA to be paid by the manufacturer thereof in accordance with the provision of Chapter V of the Central Excise Rules, 1944. Since the appellants did pot fall in any of the category referred to in the said proviso, therefore, the second proviso of Notification No. 14/76, dated 23-1-1976 would not be attracted. Therefore the Assistant Collector's order depriving the appel....