1980 (8) TMI 92

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..... mpounded levy procedure for payment of duty at the normal rates on their production of loom basis in terms of Notification No. 41/65 as amended. Notification No. 41/65 inter alia provides that in the event of any reduction in the number of powerlooms authorised by the Textiles Commissioner, the licensee availing of the benefit of Notification No 41/65 shall be required to pay duty at the higher ra .....

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..... e permit holder". 2. The question that has arisen is whether in this situation the petitioner should pay normal rate of duty on the 4 looms which worked during the material period while the remaining 8 looms were dismantled or they should pay higher rate of duty at Rs. 125/- per loom on these 4 looms. The lower authorities have held that a definite reduction in the number of looms actually worke .....

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