1979 (1) TMI 230

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..... trol as per Notification No. 14/76, dated 23-1-1976 and were denied the exemptions available under various notification issued under Rule 8(1) of Central Excise Rules, 1944. The duty was demanded on all the clearances made after 1-4-1976. After considering the submissions made in the appeals, I observe that the second proviso to Notification No. 14/76, dated 23-1-1976 on which the Assistant Collec .....

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..... rom duty under Notification issued under Rule 8(1) is not proper. I, therefore, set aside the order of the Assistant Collector and accept the appeals. As a result, the appellants during the relevant period prior to their opting for the simplified procedure and permitted to work under the same, can work under physical control and are eligible to avail of the relevant exemption notifications. - .....

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