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TMI Blog1983 (5) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... Originally preferred as a Revision Application before the Central Government, on transfer to the Tribunal under Section 35-P of the Central Excises and Salt Act, 1944, hereinafter called the Act, the matter is being treated as an appeal before the Tribunal and is being disposed of accordingly. 2. The facts of the case are not in dispute. The appellants are manufacturers of Aluminium Conducto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ichever was beneficial to him. This contention of the appellants was turned down at the appeal stage. It is against this order of the Appellate Collector of Central Excise, New Delhi, that the appellants have to come to seek relief. 3. Smt. Malini Sood, appearing for the appellants submitted that the short legal point for our decision is whether prior to 1-10-1975 an assessee, for whose goods t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 3 read with Rule 9-A covers all matters relating to the manner in which both the levy and the collection of duties of excise on all excisable goods (except salt) are to be made. Further, Section 3 refers to the levy and collection of duties in such a manner as may be `prescribed Section 2(g) of the Act provides that `prescribed means prescribed by Rules made under this Act. Shri Mahesh Ku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elief. 5. We have heard both the parties. We observe that the language of Section 3 of the Act, as it stood prior to 1-10-1975, remains unchanged. The legal position in regard to tariff values, therefore, also remains the same as it was before 1-10-1975 except that insertion of sub-section (3) to Section 4 of the Act has placed the matter beyond doubt. We also find ourselves in agreement with t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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