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TMI Blog1985 (8) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondents. [Order per : M. Santhanam, Member] . - The Department has filed this reference application under Section 35G of the Central Excises and Salt Act, 1944. Shri Rakesh Bhatia, SDR appeared for the applicant Collector and none for the respondents. 2. The respondents filed a revision application against the order of the Appellate Collector dated 19-5-1980 which was treated as an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law would arise in the following terms : "Whether in the case of short levy of Central Excise duty prior to 6-8-1977, the time limit for the issue of notice is not the one contained in old Rule 10A of the Central Excise Rules on the principle that laws are prospective, in operation and that the State acquired a right to demand the short levy with reference to the law as it stood when the short le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely, the cost of manufacture of the metal containers on the basis of the cost work-sheet of the cost accountant. The metal containers here captively consumed and the assessable value had been fixed under Rule 6(b)(ii) of the Central Excise (Valuation) Rules, 1975. Though the appeal was disposed of by the Tribunal on the question of limitation it cannot be said that the order in question is not one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to the value of the goods for the purpose of the assessment, must be deemed to have been dealt with by the Tribunal in its order. Such an order would remain an order "having relation to the determination of the question having relation to the value of the goods for the purposes of assessment". 6. In the decision reported in 1984(18) E.L.T. 449 (Tribunal) = 1984 E.C.R. 1634 (CEGAT) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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