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2017 (1) TMI 421 - AT - Central ExciseRecovery of short levy on output - output being exempted under N/N. 115/75-CE dated 30th April 1975 - Held that: - Just as no law, instruction or judgement can prevent a tax collector from levying a tax in accordance with law, no law, instruction or judgement can be allowed to impede a tax collector from fulfilling his constitutional obligation to collect only such tax as is authorized by law. In the present situation, the collection of the duty thus far has been without authority of law; lack of procedural wherewithal may prevent rectification of that illegality but a judicial mind should confine that illegality to the past without compounding that illegality for all time to come. Subjecting that decision to review and appeal with the sole purpose of perpetuating that illegality bespeaks impropriety. We find that the impugned order cannot be held to have travelled beyond the notice or has conferred a benefit on an assessee sans a procedure in law. As the duty was not leviable, a demand for further recovery of a duty not leviable is without authority of law and must fail - appeal dismissed - decided against Revenue.
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