TMI Blog1985 (5) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... Vice President (J)]. - This appeal by the Revenue questions the legality or correctness of order dated 28-6-1984 passed by the Collector of Central Excise (Appeals) Calcutta. By the said order the Collector (Appeals) held that respondents who were availing benefit of exemption under Notification 83/83 in respect of straw board falling under item 17(1) of CET and had collected 10% ad valorem pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the customers than approved value inasmuch as they had collected excise duty from the customers with respect to clearances exempt under Notification 83/83. This led to show cause notice dated 5-12-1983 read with corrigendum dated 2-1-1984 raising demand Rs. 96,566.77 against the respondents in respect of a quantity of 179.644 MT. After following the usual procedure the Assistant Collector of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he demand was barred by limitation as shorter time-limit for raising demand could apply against the respondent. 4. We find no force in the contention of Shri Jain. There is no gain saying that while part of duty may have been specific it was also ad valorem and therefore value had to be determined only in accordance with Section 4. The Explanation inserted to Section 4(4) (d) retrospectively wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al to, any duty of excise already paid on the raw material or component parts used in the production or manufacture of such goods) from the duty of excise under such Act is for the time being in force, the duty of excise computed with reference to the rate specified in such Act in respect of such goods as reduced so as to give full and complete effect to such exemption; and (ii) in any other cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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