1980 (1) TMI 198

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..... ged during the personal hearing and have examined the records of the case. 2. Government observe that the petitioners had applied for procedure under Chapter VII-B of the Central Excises and Salt Act, 1944, in February, 1976 for payment of duty in respect of the three varieties of plywood being manufactured in their factory. The petitioners contend that their duty liability should have been arr .....

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..... determined by applying each such rate to the average annual quantity or value, as the case may be, of each such goods. The words such rate read with the words such goods do not leave any doubt that for purpose of computation of duty liability goods carrying different rates of duty have to be treated separately. 4. Govt. accordingly hold that the petitioners contention that the three varie .....

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..... may be and hence the liability of computing the petitioners duty liability separately and independently in respect of each of the goods bearing different rates of Central Excise duty and thereafter taking the three for arriving at the total annual duty liability. 5. The order-in-appeal is thus correct in law and does not warrant any interference. The revision application, therefore, fails and .....

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