9911796707
TMI Blog1990 (8) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... ows :- During the period 20-7-1979 to 16-8-1979 the appellants manufactured snuff exceeding Rs. 10 per kg in value out of duty paid snuff not exceeding Rs. 10 per kg. in value cleared the same on payment of duty under protest at the rate of Rs. 4.75 per kg. According to the appellants the snuff manufactured by them chargeable to excise duty at the rate of Rs 3.50 per kg only because snuff (not exceeding 10 Rupees per kg in value) received by them had already discharged duty liability of Rs 2.50 per kg. i.e Rs. 1.25 paid in cash by the manufacturers and Rs. 1.25 set off allowed to snuff manufactured wholly from duty paid unmanufactured tobacco. The appellants claimed refund of Rs. 55,650/- on 14-9-79 and refund of duty paid during the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) Snuff of which the value per one kilogram - (i) does not exceed rupees ten (ii) exceeds rupees ten Two rupees and fifty paise per kilogram Six rupees per kilogram (i) It it is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise that any snuff has been manufactured wholly from unmanufactured tobacco on which the appropriate amount of duty of excise leviable thereon on or before 28th Feb., 79 both under the Central Excises Salt Act, 1944 (1 of 1944) and the Addl. Duties of Excise (Goods of Special Importance) Act, 1957 (59 of 1957), has already been paid, the duty of excise leviable on such snuff as specified in the Table annexured to this notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actured; and (vi) the amount of duty so levied shall be apportioned in the ratio of 75 : 25 between the duty leviable under the Central Excises and Salt Act, 1944, (1 of 1944) and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) respectively." Notification No. 240/79-CE dated 7-8-79 (v) Explanation. - For the purpose of this clause, the appropriate amount of duty already paid on the snuff of which the value does not exceed rupees ten per kilogram and which is used in the manufacture of snuff of which the value exceeds rupees ten per kilogram, shall not withstanding anything contained in Clause (i), be deemed to be at the rate of two rupees and fifty paise per kilogram . 6. The contention of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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