9911796707
TMI Blog1990 (12) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... the quantity prescribed in the Notification from so much of the duty of the excise leviable thereon as was specified in the Table to the Notification. Under the Table on the clearance of paper upto the first 100 metric tonnes the extent of exemption was specified as 75%, on the next 100 metric tonnes of paper cleared the extent of exemption was specified as 25% and on the next 200 metric tonnes the extent of exemption was specified as 15%. 2. By the show cause notice dated 5th May 1977 (Annexure 'C') the petitioner was called upon to show cause why an amount of Rs. 21,185.38 should not be recovered under Rule 10 read with Rule 173-J of the Central Excise Rules as the said amount was short-levied for the clearance of paper between 16th Mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch packing except the cost of the packing which is of a durable nature and is returnable by the buyer to the assessee. Explanation. - In this sub-clause 'packing' means the wrapper, container, bobbin, pirn, spool, reel or warp beam or any other thing in which or on which the excisable goods are wrapped, contained or wound; (ii) does not include the amount of the duty of excise, sales tax and other taxes, if any, payable on such goods and subject to such rules as may be made, the trade discount (such discount not being refundable on any account whatsoever) allowed in accordance with the normal practice of the wholesale trade at the time of removal in respect of such goods sold or contracted for • sale;" The Explanation which is insert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se in a case where the notification or order providing for any exemption from the duty of excise for the time being in force, shall be the duty of excise computed with reference to the rate specified in respect of such goods as reduced so as to give full and complete effect to such exemption. This question is considered by various Courts. Reference may be made to B.K. Paper Mills Pvt. Ltd. v. Union of India - 1984 (18) E.L.T. 701 (Bom.), Duncan Agro Industries Ltd. v. Assistant Collector - 1987 (32) E.L.T. 350 (Cal.) (sic) and Assistant Collector v. A.P. Paper Mills -1987 (32) E.L.T. 684. 5. In view of the Explanation and the aforesaid decisions, Mrs. M.U. Chinnubhai does not press this petition. In this view of the matter, this petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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