1972 (9) TMI 54

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....amount of Rs. 3,864.67 p. with interest thereon and costs of the suit. The claim related to the recovery of the amount as excise duty payable under entry No. 18-A to the Schedule of the Central Excise and Salt Act, 1944, for the period between 1-3-61 and 8-5-61 on folded yarn on hanks. The duty was leviable under entry 18-A which was newly added in the Schedule to the Act and the duty was leviable for the first time with effect from 1st March 1961. Doubts were expressed as to the interpretation of the-language used in the entry with particular reference to the levy of excise duty on yarn of certain kinds on hanks. A reference was made to the Collector of Central Excise, Baroda, seeking clarification by the Federation of Gujarat Mills and In....

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....articular part of the section and no prejudice is caused to the petitioner, the court would not interfere and set aside the order. The learned District Judge thus allowed the appeal before him and set aside the decree of the trial court. It is against this decision that this second appeal is directed. Mr. K. S. Nanavaty, learned Advocate appearing on behalf of the appellant plaintiff, has not disputed the aforesaid proposition of law laid down by this court in 6 G.L.R. 137. His only contention is that the finding of the learned District Judge that the duty has escaped payment due to error of misconception or exemption notification is not supported by any evidence inasmuch as the Inspector who had been alleged to have committed the error is ....