TMI Blog1972 (9) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured by him, a demand was issued for payment of Excise duty of Rs. 49,249.20 for the period 1-1-1963 to 15-7-1964. That demand was challenged by the petitioner before the Assistant Collector of Central Excise, Madras, who by his order dated 30th January, 1968 directed the withdrawal of the demand forthwith on the ground that the petitioner who is manufacturing paints and varnishes is enti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, filed the above Writ Petition for quashing the two demands, as confirmed by the respondent in appeal. 3.The Learned Counsel for the petitioner contends at the first instance that the subsequent demands which are impugned in this writ petition are contrary to the decision rendered by the appellate authority, the Assistant Collector of Customs on 30th January, 1968 directing the withdrawa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory Notifications issued by the Central Government. 4.The Learned Counsel for the petitioner then contends that the two demands impugned in this Writ Petition cannot be sustained either under Rule 9(2) or under Rule 10-A. According to the Learned Counsel, in respect of both the periods, there has been no direction by the Collector of Central Excise requiring the excise duty to be paid at any pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 52 and 52(a) set down an elaborate procedure as to how the duty has to be paid at the time of clearance of the goods from the premises of the factory. When the authorities have not fixed the time, place and the manner of payment of excise duty as contemplated by Rule 9(1), there cannot be any contravention of that Rule. Therefore, it has to be held that the demand issued under Rule 9(2) on 25-10-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pharmaceuticals Madras v. The District Revenue Officer, Chingleput, Madras and 2 Others). As already stated, this demand, if it fails as a demand under Rule 10-A cannot be sustained as a demand under Rule 9(2) as urged by the Learned Counsel for the Department for the reason set out above. In this view, both the demands have to be set aside. 6.The Writ Petition is allowed and the Rule Nisi is m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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