1979 (1) TMI 230

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..... fied procedure although eligible to do so and were consequently required to work under physical control as per Notification No. 14/76, dated 23-1-1976 and were denied the exemptions available under various notification issued under Rule 8(1) of Central Excise Rules, 1944. The duty was demanded on all the clearances made after 1-4-1976. After considering the submissions made in the appeals, I obser .....

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..... racted and, therefore, the Assistant Collector's order depriving them of the benefit of exemption from duty under Notification issued under Rule 8(1) is not proper. I, therefore, set aside the order of the Assistant Collector and accept the appeals. As a result, the appellants during the relevant period prior to their opting for the simplified procedure and permitted to work under the same, can wo .....

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