1978 (9) TMI 55 - CGOVT - Central Excise

Summary

The Revision Application by the petitioners was rejected by the Government of India after considering their arguments related to the compounded levy scheme for the season 1975-76. The petitioners had started manufacturing operations without payment of compounded levy for the 4th week of December, 1975, which did not fall under the relevant notification. Their contention of deciding to work under standard procedure was deemed not tenable. The judgment of Andhra Pradesh High Court cited by the petitioners was considered irrelevant to the case.