1980 (11) TMI 56

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....f personal hearing. 2. Shri T.C. Sethi, who explained the petitioner's case stated that his case related to aluminium scrap in the form of wires of short length in unstranded form as mentioned by the Appellate Collector. The Appellate Collector a had therefore gone wrong by holding that the issue refutes to removal of aluminium wires and cables without payment of excise duty. He stated that no ....

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....ere liable to pay duty because they had not observed the procedure outlined in Collector's Trade Notice No. 185/1969 would not be suitable. He contended that the Trade Notice related to warehoused goods and not to the clearance of non-excisable scrap as it happened in the particular case. He pointed out that the petitioners had duly filed a classification by the lower authorities and clearances we....

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....sent if necessary at the time of clearance. He pointed out that in this case the requirements were prescribed only in 1973 whereas this case related to a much earlier period, 19-12-1958 to 11-1-1973. He stated that in these circumstances, the petitioners could not be said to have violence any rules by clearing the scrap without sending an intimation to the proper officer of Central Excise. 3. G....