9911796707
TMI Blog1988 (4) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... rding payment of duty on prints of dubbed feature films consequent on the denial by the Excise authorities of the benefit of duty concession applicable on a slab basis to prints of feature films. The protest was based inter alia on the following points :- (a) The dubbed version was covered by a Censor Board certificate separate from that of the original version;, (b) The names of the different language versions were different as also the lengths; (c) In certain cases new artistes were introduced in the dubbed version. 3. The Assistant Collector, Central Excise, after hearing the assessee (who are the respondents before us in the present appeal), passed an order vacating the protest lodged by the assessee. The Assistant Collector, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty concession under Notification No. 275/77-C.E., dated 12-8-1977. Reference has been made by the appellant Collector also to the fact that the Board s order-in-appeal No. 4/81,. dated 3-1 -1981 holding to similar effect had been taken up for review by the Central Government under Section 36(2) of the Central Excises and Salt Act and that these proceedings stood transferred to the Appellate Tribunal. 6. It appeared to the Bench that the orders of the lower authorities were not with reference to any specific assessment of the dubbed version of a given film originally shot in another language. It appeared that the decisions had been rendered in the abstract without reference to specific assessments. Shri Hutt confirmed that this was so. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... language versions, the audio portion being entirely distinct, the sound track in the original version being in Tamil and that in the other version being in Telugu, the dubbed version was separately entitled to the benefit of duty concession in terms of the said notification. 8. As we have noted earlier, the decisions of the lower authorities have been rendered in the abstract. They have, therefore, to be set aside as prayed for by the JDR and are hereby set aside inasmuch as the order of the Collector (Appeals) gives blanket duty concession to all dubbed films without reference to the distinctive features of any particular dubbed film. Individual cases of assessment will be governed by the Tribunal s two decisions referred to earlier. If ..... X X X X Extracts X X X X X X X X Extracts X X X X
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