TMI Blog1983 (8) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector of Central Excise, Calcutta. 2. The appellants on Budget day 28-2-1973, made clearance of G.P. Sheets/G.C. Sheets, Plates/H.R. Strips and C.R. Strips under the supervision of Central Excise authorities. This went on till 5 PM of 28-2-1973. Thereafter, the appellant s despatches were suspended. The goods were assessed to duty at the rates, as in force on 28-2-1973. It appears that on mid-night of 28-2-1973 duty on these goods were enhanced w.e.f. 1-3-1973. The Railway authorities issued Railway Receipts bearing date 28-2-1973/1-3-1973 to the appellants. Later, the Superintendent of Central Excise, Rourkela served demands dated 6-7-1973, 12-7-1973, 12-7-1973, 12-7-1973 2-4-1974. It appears these demands were refused by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, Rourkela against the demand. There was sufficient compliance with the requirements of Rule 173J as it then existed (the rule has now been deleted). The Asstt. Collector of Central Excise in fact confirmed the demands much later on 23-4-1976. 5. We are not impressed with the arguments advanced by Shri Kumaran; show cause notice to the appellants about the demands was a statutory requirement. Having not done so, the Excise authorities without following the required procedure could not have straightway made the demand. The argument that such a practice is continuing since long would not make something which is illegal, legal. On this count alone the four demands would as a matter of fact deserve to be set aside and the appeal allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrent maintained with the Collector under Rule 9, on the date on which an application in the proper form is delivered to the Officer-in-charge of the warehouse from which the goods were removed. Explanation : (iii) for which the railways or the transport agency, as the case may be, has issued a receipt in favour of the purchaser of the said goods, shall be deemed to have been removed from the factory or warehouse, as the case may be, even though the wagon or other vehicle laden with the said goods may continue to be stationed within the factory or warehouse premises. 7. From the wording of Explanation (i) (ii), it would be seen that the Explanation is to apply to goods on which duty has been paid and which has been loaded in rai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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