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TMI Blog1992 (10) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... Exemption Notification No. 138/86 dated 1-3-1986 for kraft paper and Notification No. 175/86 for straw board. The availment of benefit under Notification 138/86 was held to be not in order and they have been held to pay duty on kraft paper cleared by them under the Notification cited above which has been held to be inadmissible. 3. Shri P.R. Biswas, learned Consultant argued their case. He submitted that the notice has been issued by the Assistant Collector and submissions of wrong classification list and wrongful availment of exemption, contravention of different provisions of Central Excise Rules and evasion of duty has been alleged. The Collector has confirmed the duty demanded for most of the period, conceding only their contention th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T 108 = 1992 (38) ECR 569. He, therefore, pleaded that their appeal be allowed. 4. Heard Shri A. Choudhuri, learned Departmental Representative. He supported the impugned order of the Collector. 5. We have considered the submissions and persued the record of the several attacks levelled against the Collector s order by Shri Biswas, learned Consultant, we find that his contention that the Collector had not considered their claim for the benefit of Notification 138/86-C.E., dated 1-3-1986 is not correct as the Collector had considered the same in the last para on page-3 of his order. It is the case of the appellants that they had, inadvertently, missed the amendment of that Notification by the introduction of proviso (v) whereby the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... action would have been for the Collector himself to do the quantification of the demand. If he had to get certain calculations to be worked out and required the assistance of the subordinate officers for that purpose, he could have, before passing the final order of adjudication, given a direction to the Assistant Collector to undertake the calculations etc. and place the figures before him during one of the hearings. While, therefore, there could be no difficulty in taking the assistance of such Officers, as was necessary, the Communication of the amount of demand should have been done by the Collector himself after he had satisfied himself about the basis of the calculations. 7. The contention raised by the appellants against the Collec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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