1983 (3) TMI 261

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..... The case was heard on 8-3-1983. 2. Shri Raghavan Iyer raised a preliminary objection saying that the Assistant Collector had not passed speaking orders in this case. The appellants, however, stated that they had no grievance on this score and that they wanted the matter to be disposed of by this Bench on merits and not remanded to the Assistant Collector. 3 Exemption Notification No. .....

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..... of the Finance Act, 1982 had inserted an Explanation in Section 4 of the Central Excises Salt Act, 1944, with retrospective effect from 1-10-1975, which made it clear beyond doubt that duty to be deducted from cum-duty price was the actual effective duty after taking into account any exemption available to the goods. The appellants were asked whether, in view of this amendment to Section 4, the .....

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