TMI Blog1994 (7) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... il Misc. Writ Petition No. 1044 of 1983 relates to the demand of excise duty to the tune of Rs. 3,98,541.61 for the period between 1st April, 1977 and 4th May, 1977. 4.Notices under the erstwhile Rule 10 of the Central Excise Rules, 1944, hereinafter called the Rules, were issued to the petitioners raising the aforesaid demands. The petitioners objected to the demand and claimed exemption on the strength of the Government of India notification dated 1st March, 1973 issued in exercise of the powers under erstwhile Rule 8(1) of the Rules. The claim of the petitioners for exemption was turned down on the ground that the benefit of the exemption granted to it was not passed on to the consumers, and the demands were confirmed by the Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Arising out of order No. 266-C.E./ARPI/KNP/78 dated 7-11-1978 passed by the Appellate Collector of Central Excise, New Delhi). M/s. Star Paper Mills Ltd . . . . . . . . . . Appellant (Present Shri J.S. Kapil,Saharanpur Advocate) Versus Collector of Central Excise. . . . . . . . . Respondent (Shri Mahesh Kumar, SDR)Meerut ORDER The issue involved in the present appeal is identical to one decided by us in Appeal No. 60-80-A dated 11-3-1983 in the case of M/s. Dr. Deck Co. (India) Ltd., Pune v. Collector of Central Excise, Bombay. Subsequently, some other appeals have also been decided following the ratio of the above mentioned appeal. For the detailed reasons recorded in Appeal No. 60-80-A of 31-3-1983, we see no merit in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 187/79-A also does not disclose any reason in its support, except making a reference of the decision in M/s. Dr. Deck Co. (India) Ltd., Pune v. Collector of Central Excise, Bombay, and some other appeals. Reference of reasons recorded in appeal No. 68/80-A of 31-3-1983 has also been made in the order. It is not disputed that the petitioners were never communicated or apprised of the reasons recorded in the decisions referred to in the order dated 22nd June, 1983 passed in appeal No. 187/79-A. 11.Sub-section (3) of Section 35C of the Act obliges the Appellate Tribunal to send a copy of every order passed in appeal under Section 35B of the Act to the Collector of Central Excise and the other party to the appeal. It cannot be gainsaid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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