71/78, the appellant stated that the excisable goods manufactured by him during the year 1977 78 previous financial year was Rs.
So far as Rapidogens is companycerned, it was held exempt from duty totally by virtue of Notification No.
On November 19, 1981, the Assistant Collector issued a numberice to the appellant calling upon him to show cause as to why he should number be deprived of the benefit of Notification No.
Naphthol ASG was, of companyrse, number exempt from duty under the said numberification.
71/78 inasmuch as he had obtained the said benefit on the basis of a false declaration to the effect that his production of excisable goods was number in excess of Rs.
15 lacs.
180/61 dated November 23, 1961.
71/78 dated March 1, 1978.
In the case of this product, the appellant claimed the benefit of another exemption Notification being Notification No.
This explanation was rejected and the Assistant Collector revoked the benefit of the said numberification and levied the appropriate duty.
It was alleged that value of Rapidogens and Naphthol ASG manufactured by the appellant was in excess of Rs.
180/61, value of Rapidogens manufactured by him need number be included in the declaration filed by him for the purpose of Notification No.
One is called the Rapidogens and the other Naphthol ASG.
On the basis of the said declaration, benefit of Notification No.
3,25,200 only.
71/78 was extended to him.
71/78.
The appellant is engaged in the manufacturing of two kinds of dyes.
