1980 (10) TMI 74 - CGOVT - Central Excise

Exemption notifications - Value of clearances during exempted period - Deduction of notional amount of duty

Summary

The Government rejected the revision application of petitioners regarding the inclusion of duty element charged on clearances of steel furniture during an exemption period. The Government held that the duty element should be included in the value of clearances as it was notional and not actual, in accordance with Section 4 of the Central Excises and Salt Act. The decision was based on a previous similar case, and a personal hearing was deemed unnecessary.