9911796707
TMI Blog1985 (12) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... The captioned appeal was originally filed as Revision Application before the Central Government against Order-in-Appeal No. S/49-26/79 LC, dated 27-11-1979 passed by the Appellate Collector of Customs, Bombay. On the setting up of this Tribunal, the Revision Application was transferred to it in terms of Section 131B of the Customs Act, 1962, to be disposed of as it were an appeal filed befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty of excise leviable in terms of the aforesaid Ordinance. Consequently, a notice for the short levy amounting to Rs. 15,000/- was issued to the importer on 21-3-1979. After holding adjudication proceedings, the Assistant Collector of Customs, Bombay, confirmed the said demand by his order dated 22-6-1979. The appeal filed by the importer against the said order was rejected by the Appellate Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue therein was similar to the one before us in the present case. After considering the matter at length and discussing the case-law having relevance to the issue, the Tribunal came to the conclusion that the additional duty of excise imposed with effect from 4-10-1978 by the aforesaid Ordinance was liable to be charged as additional duty of customs on imported goods which were cleared from the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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