1977 (9) TMI 111

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..... ssed by the Assistant Collector, Central, Excise, Jamnagar, hereinafter referred to as the Assistant Collector, who has confirmed the demand for ₹ 330.40 P. issued to the appellants by the Superintendent, Central Excise, Surendranagar vide S. C. Notice dated 15-1-1977 on the ground that the appellants had opted to pay duty under the special procedure as prescribed under Chapter E-111 of the .....

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..... ty in terms of proviso (2) of Notification No. 41/65, dated 28-2-1965 as amended in their case, no change of ownership is involved and the amendment carried out in the L-4 Licence is of general nature not involving issue of fresh licence under the provisions of Rule 178(3). The appellants have, therefore, argued that the order passed by the Assistant Collector for payment of duty at higher rate in .....

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