TMI Blog1974 (3) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... the Collector of Customs and Central Excise, in an appeal filed by the petitioner against the levy of duty. Though several contentions arise in this petition, it may not be necessary to go into all these, in view of the fact that the levy would be bad in case it is found to be a short levy coming within Rule 10 of the Central Excise Rules since there has been no notice calling upon the party to sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice the levy ought not have been imposed on the petitioner. Whether on the merits the goods are such as would attract a levy is a matter on which it is not necessary, in the circumstances, to express any opinion. That is a matter which can be agitated before the appropriate forum. Suffice to say that the levy would be bad since that has been made in contravention of R. 10 of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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