Ltd. S.C. Coutinho, 1981 ELT 414, decision of the Bombay High Court in New Chemicals Ltd. v. Union of India, 1981 ELT 920 decision of the Madras High Court in Sundaram Textiles Ltd. v. Asstt.
He dismissed the appeal.
Collector of Central Excise, 1983 ELT 909, decision of the Allahabad High Court in Union of India v. Delhi Cloth General Mills, 1973 ELT 177.
The appellant went up in appeal before the Tribunal.
131/89 D dated 9.5.
The appellant filed classification list effec tive from 1st March, 1987 claiming that their pre budget stocks of number excisable goods, namely, various types of food products declared in the classification list as aforesaid were entitled to duty free clearance being pre budget stocks.
It was submitted further that on 27th February, 1987, the appellant had in their factory a stock of the said product which were fully manufactured, packed and ready for sale and the inventory of the said stock was prepared by the Supdt.
falling under Heading No.
It was companytended before the Tribunal on behalf of the appellant that the goods in question were number leviable to duty under the aforesaid head until 28th February, 1987 and the said goods had been made dutiable only by the Finance Bill, 1987 88 with effect from 1st March, 1987.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
On the other hand, the revenue companytended that the goods forming the pre budget stocks were very much excisable goods and that for the purpose of companylecting duty, date of manufacture was number material under the scheme of the Act even though the taxable event is the manufacture.
The Judgment of the Court was delivered by SABYASACHI MUKHARJI, J. This is an appeal under section 35L of the Central Excise Salt Act, 1944 hereinafter referred to as the Act .
1902.10 of the Central Excise Tariff Act.
There was an appeal from the said order of the Assistant Collector before the Collector of Central Excise Appeals , Bombay.
E/1176/88 D. Rajiv Dutta, Nimish Kothare and K.K. Patel for the Appel lant.
1989 of the Central Excises Gold Control Appellate Tribunal, New Delhi in Appeal No.
From the Judgment and Order No.
The appellant is a manufacturer of various types of food products known as Sapaghetti, Macaroni, Vermicelli, etc.,
The Assistant Collector of Central Excise, however, held that the question of clearing pre budget stocks duty free did number arise because the products in question were excisable though exempted from the duty.
3544 of 1989.
of Central Excise on 1st March, 1987.
