9911796707
TMI Blog1981 (11) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... otice issued to them, the points urged by them at the time of personal hearing and have examined the records of the case. 2. Govt. observe that the assessee manufactures paints and varnishes falling under Item 14 of the First Schedule of the Central Excise and Salt Act, 1944, which have been modified under Rule 173 RA, (1) of the Central Excise Rules, 1944 and as such the assessee opted to work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e permitted to do so with effect from 1-11-1977 but were once again denied the benefit of Notification No. 218/77, dated 15-7-1977, on the ground that they were precluded from the benefit of all exemption notifications by virtue of the second proviso to Notification No. 14/76, dated 23-1-1976. 4. Having regard to the explanation given by the assessee Government observe that assessees are correc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licence for less than 12 months preceding the month in which they apply for the benefit of Chapter VIIB ibid. Such assessees are captioned New Assessees. 5. As regards other assessees i.e., those who have possessed a Central Excise licence for more than 12 months preceding the month in which they apply for the said Chapter VIIB procedure the duty liability has to be determined under Rule 173 R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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