1978 (9) TMI 55

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..... d during the course of the personal hearing and have examined the records of the case. 2. The petitioners have urged that after applying for working under compounded levy scheme for the season 1975-76 they had decided not to work under the said scheme and accordingly they had sent intimation to the C.E. Officer to that effect on 13-12-1975, 16-12-1975 and 27-12-1975. Since no reply was received .....

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..... th week of December, 1975. The Notification No. 240/76, dated 29-12-1976 was operative from 29-12-1976. Their case does not, therefore, fall under the said Notification. They had also paid compounded levy duty for the 1st week of Feb. 1976 on 31-1-1976. Their contention that they had decided to work under standard procedure is, therefore, not tenable. The judgment of Andhra Pradesh High Court cite .....

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