1981 (3) TMI 86

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.... and have examined the records of the case. 2. Government observe that the petitioners manufacture 'mono block pump sets' which are excisable under item 30A of the Central Excise Tariff. The petitioners also manufacture 'electric motors' falling under item 30 ibid. Initially the petitioners were paying Central Excise duty separately on electric motors and power driven pumps even though both were ....

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....oresaid amount under Rule 10A of the Central Excise Rules. On appeal the Appellate Collector, Central Excise, Madras set aside the aforesaid demand, on the ground that Rule 10A ibid. was not affected and directed that a fresh demand incorporating the proper rule should be issued to the petitioners. A record demand was, therefore, issued for the same amount under Rule 9(2) read with Rule 173Q of th....