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1999 (3) TMI 681
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.... AGRAWAL, MEMBER (T) Shri A.K. Bhattacharya, Advocate, for the Appellant. Shri H.K. Jain, DR, for the Respondent. ORDER [Order per : V.K. Agrawal, Member (T)]. - These are two appeals arising out of a common order in appeal dated 22-2-1994 passed by the Collector (Appeals), New Delhi. The issue involved is about the rate of duty chargeable on the goods removed after 5 PM on the date of....
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....l Excise duty rates. By issue of Notification 5/93, dated 28-2-1993, the Basic Excise duty was enhanced from Rs. 290/- to Rs. 330/- per MT. Both the appellants had removed the cement after 5 PM on the day of presentation of budget dated 27-2-1993 after giving an undertaking under Rule 224(2A) of the Central Excise Rules. The learned Counsel further submitted that as the Special Excise duty has bee....
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....effect from the date immediately following the date of presentation of budget. The duty according to him as defined in Rules 2(V) of the Central Excise Rules means the duty payable under Section 3 and as per Section 3, the duty is as per the rate set forth in the Schedule to the Central Excise Tariff Act. He states that as the rate has been increased by way of Notification, the undertaking is not ....