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TMI Blog1995 (10) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondents. [Order per : S.L. Peeran, Member (J)]. - In both the appeals, common questions of law and facts are involved, hence they are taken up together for disposal as per law. 2. The Collector (Appeals) has allowed the Revenue's appeal filed under Section 35E(2) of the Central Excises and Salt Act, 1944. The Assistant Collector had considered the refund claim filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, they were eligible for the grant of the exemption. The Assistant Collector held that the duty has to be calculated as on the date of the clearance of the goods under Rules 9 and 49 of the Central Excise Rules, 1944 and as on that date of the clearance, the goods were entitled for the benefit of the Notification and as the duty had been paid at full rate of duty, therefore, refund claim was req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise v. Indian Pistons Ltd., as reported in 1991 (51) E.L.T. 58. 4. The Ld. DR reiterated the findings given by the Collector (Appeals). 5. We have carefully considered the submissions made by both the sides. The order of the Assistant Collector is sustainable and is in accordance with law as laid down by the Hon'ble Supreme Court in the case of Wallace Flour Mills Company Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able on the date of their removal they would be liable to duty because on the basis of Rule 9A of the Central Excise Rules, 1944, the Excise authorities are within the [competence] to apply the rates prevalent on the date of removal. The same ratio was applied in other cited cases rendered by the Tribunal. It follows that on the date of manufacture, if the goods were leviable to duty and on the da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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