1977 (8) TMI 159 - Commissioner - Central Excise

Summary

The judgment in the case of COLLECTOR OF CENTRAL EXCISE, NEW DELHI stated that the second proviso of Notification No. 14/76 dated 23-1-1976 does not apply to the appellant. The Assistant Collector's order depriving the appellant of duty exemption was deemed improper. The duty liability under the simplified procedure would commence as per the rules. The order of the Assistant Collector was set aside, and assessments for the relevant period will be revised accordingly.