1988 (10) TMI 137

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dent. [Order per : K.L. Rekhi, Member (T)]. - The respondents manufactured etched aluminium foils out of duty paid plain aluminium foils purchased from the market. Both the plain foils as well as the etched foils fell under Tariff Item 27(c) of the erstwhile Central Excise Tariff. The effective rate of Central Excise duty was fixed by exemption Notification No. 77/72-C.E., dated 17-3-1972, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re not entitled to the benefit of the exemption notification; (ii) since the respondents had not applied for permission to work under the proforma credit procedure of Rule 56A, the benefit of set off or reduction given by the proviso in the aforesaid notification could not be given to them. The Ld. Representative of the department reiterated the above grounds. 2. On careful consideration, we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... demand is so determined, the rate of duty applicable to the demand would have to be the effective rate applicable in force. We have not been shown any authority in law which says that every assessee held guilty of unauthorised removals would have to pay duty only at the higher tariff rate and that they would stand debarred from availing of the exempted rate, even though otherwise applicable, by th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X