9911796707
TMI Blog1974 (3) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... , sheets and bags. These products fall within Item 15A of Schedule I of the Central Excises and Salt Act, 1944. These were subject to excise duty at 30 per cent ad valorem. According to the petitioner such duty was paid also for the period from 1-5-1970 to 16-7-1970, but actually such duty was not payable after 1-5-1970. According to him, Ext. P2 notification exempted payment of excise duty on pol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore relief is sought in this petition. 2. The counter-affidavit filed on behalf of respondents 1 to 3 by the 3rd respondent discloses certain further facts. The counter-affidavit shows that by notification Ext. R.1 such of those products produced out of plastic granules on which the duty of excise had been paid was exempted from the whole of the excise duty leviable thereon. This amended by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nevertheless that much of the excise duty paid on these products from 8-6-1970 to 16-6-1970 must be exempt from duty and that at least must be set-off towards the demand made. In other words the contention is that in view of the operation of the notification referred to in Ext. P2 for the period subsequent to Ext. P2 the exemption should have been made available to the petitioner. 3. According to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. I therefore make it clear that the demand of Rs. 2,213.94 is enforceable and will not in any way be affected by the decision herein. 4. Then the only other question concerns whether the petitioner is entitled to any relief in regard to the excise duty said to have been paid on the products for the period from 8-6-1970 to 17-6-1970. That of course will depend on the question whether the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
