9911796707
TMI Blog1983 (12) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... is a revision application filed before the Government of India which on transfer to the Tribunal is being treated as an appeal. The revision was directed against Order-in-Appeal No. 2622-C.E./77, dated 24-1-1978 passed by the Appellate Collector of Central Excise, New Delhi. He confirmed the order of the Assistant Collector, Division I, Kanpur, in C. No. V-19(17) 154-Tech./77/14004, dated 2-9-197 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of the Notification, were held to be liable for duty. The appellants preferred an appeal to the Assistant Collector, Division-I, Kanpur, who held the goods were actually cleared from the factory subsequent to the Notification and in terms of Rule 9A the rate of duty applicable would be as in force on the date on which they were cleared. This order was confirmed by the Collector on appeal. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility to duty should be determined at the time of the actual removal of the goods from the factory and not on the date of manufacture or production of goods in the factory. He relied on the decision reported in 1980 E.L.T. p. 709 and 1978 E.L.T. 680 1983 ECR 1559 and 1983 E.L.T. p. 285. 4. It is not disputed that the goods were removed after the date of Notification No. 233/77, dated 15-7-1977 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1561 that simply because the Notification exempted payment from total duty subject to certain conditions does not mean that the goods have ceased to be excisable. In the ruling reported in 1983 E.L.T. 285 it was contended that since molasses was not listed as a separate item under the Schedule to the Central Excise act prior to the Finance Act of 1980, molasses manufactured prior to the date of n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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