1972 (3) TMI 85

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... petitioners approached the Assistant Collector of Central Excise questioning those demands and the Assistant Collector confirmed the assessments by his orders dated 4-7-1970 and 18-8-1970 respectively, on the ground that the concession of payment of duty at nil rate for the first 50 kilo 1itres will not be available to the petitioners because they did not satisfy the condition prescribed by the Central Excise Notification No. 137/60-C.E., dated 1-10-1960 as amended by Notification No. 109/63, dated 6-7-1963 in that one of the partners in both the firms had a proprietory interest in another concern producing French Polish, and that French Polish is an item coming under the entry 'Varnis,' in Item 14 (ii) of Schedule I to the Central Excises....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndents. Thirdly it is contended that the Notification Nos. 137/60-C.E., dated 1-10-1960 and 109 of 1963, dated 6-7-1963 have not been properly construed by the Excise Authorities and that on a proper interpretation of the two notifications, the benefit of exemption conferred by the first notification before its amendment could not be legally taken away by invoking the amended notification. 4. As regards the first contention that Rule 10A has no statutory backing and as such is ultra vires and that, therefore, the demand issued under Rule 10A should be beld to the invalid, it is pointed out that a similar provision under Rule 12 of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 have been held to be ultra vires by a....