9911796707
TMI Blog1998 (10) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... per : S.K. Bhatnagar, Vice President]. - This is an appeal by the appellants being aggrieved with the order-in-appeal dated 29-4-1992 passed by the Collector (Appeals), Central Excise, Ghaziabad. 2. Ld. Counsel appearing for the appellant(s) submitted that the appellant inter alia manufactures automotive tyres, tubes and flaps falling under Tariff Item 16. 3. She submitted that for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor (Appeals) did not agree to the appellant's contentions fully and partly allowed the said appeal. 7. She further stated that the ld. Collector (Appeals) failed to apply his mind while rejecting appellant's claim for set-off under Notification No. 201/79, dated 4-6-1979, of the duty paid on inputs (Item 68 goods) inasmuch as the said Notification is a self-contained code for availability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformation, the Department was constrained to initiate their proceedings and the Assistant Collector had confirmed the demand issued under Section 11A. 12. In reply, the ld. Counsel stated that the show cause notice was premature because the assessments were still provisional and since the final assessments had not been done, the instructions to pay duty were wrong. 13. We have conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exempt from the whole of the duty of excise leviable to nil rate of duty. This information was not supplied and hence the Superintendent, Central Excise Range, Modipuram required the party to show cause as to why the duty wrongly availed should not be realised". Action to this effect was taken by him through 36 notices issued between 30-9-1981 to 5-9-1984 listed in the Order. 15. We observe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
