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TMI Blog1990 (8) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant to deposit Rs. 2,00,000.00 (Rs. two lacs only) in cash and furnish a bank guarantee for the balance amount within eight weeks from the date of the order. Shri Beri pleaded that as a faithful taxpayer the appellant to the best of his resources had paid Rs. 65,000.00 on 11th November, 1986 and had again made a prayer for modification of the order vide miscellaneous application No. E/Misc./780/86 and the Bench was pleased to pass an order granting extension of time by three months. Shri Beri pleaded that the financial position of the applicant was so bad that he could not comply with the stay order. On the representation of the trade, the Government of India has now issued an 11-C notification vide No. 54/89 (N.T.)-C.E., dated 1st Nov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at which it has to be taxed. The term assessment , on the other hand, is generally used in this country for the actual procedure adopted in fixing the liability to pay a tax on account of particular goods or property or whatever may be the object of the tax in a particular case and determining its amount. "Shri Arora, however, pleaded that in view of the letter dated 9th March, 1987 by the Additional Collector invoking the provisions of Rule 230 of the Central Excises and Salt Act, 1944, he leaves it to the Bench. 4. Shri Beri in reply has stated that the applicant is a faithful taxpayer and he had already paid Rs. 65,000.00 and argued that in case the benefit of this notification is not extended, the provisions of Section 11-C will bec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8th May, 1984. Now, therefore, in exercise of the powers conferred by Section 11C of the said Act, the Central Government hereby directs that the whole of the duty of excise payable under the said Act, on such parts of stationary batteries but for the said practice, shall not be required to be paid in respect of such parts of stationary batteries on which the said duty of excise was not levied during the period aforesaid, in accordance with the said practice." We have also considered the argument of Shri Arora that the word levied has to be given a wider term. Para No. 20 from the judgment of the Supreme Court in the case of Assistant Collector of Central Excise, Calcutta v. National Tobacco Co. of India Ltd. reported in 1978 (2) E.L. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovision Section 3(1) specifically says There shall be levied and collected in such a manner as may be prescribed by the duty of excise... It is to be noted that sub-section (1) uses both the expressions levied and collected and that clearly shows that the expression levy has not been used in the Act or the Rules as meaning actual collection." 6. Shri Beri, the learned consultant, in reply to Shri Arora s argument as to the interpretation of the word levy referred to a judgment of the Tribunal in the case of Collector of Central Excise, Chandigarh v. Mahavir Spinning Mills Ltd. reported in 1988 (33) E.L.T. 115 (T). Paras No. 6 and 7 from the said judgment are reproduced below :- 6. The contention of the Appellant Collector, in b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garding levy of duty of excise (including non-levy thereof) on any excisable goods; and (b) that such goods were, or, are liable - (i) to duty of excise, in cases where according to the said practice the duty was not, or is not being levied, or (ii) to a higher amount of duty of excise than what was, or is being levied, according to the said practice, then, the Central Government may, by notification in the Official Gazette, direct that the whole of the duty of excise payable on such goods, or as the case may be, the duty of excise in excess of that payable on such goods, but for the said practice, shall not be required to be paid in respect of the goods on which the duty of excise was not, or is not being levied, or is being short- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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