30/79 C.E., dated 1st March, 1979 was issued which, inter alia, provided as follows In exercise of the powers companyferred by Sub rule 1 of Rule 8 of the Central Excise Rules, 1944, read with Sub section 3 of Section 3 of the Additional Duties of Excise Goods of Special Importance Act, 1957 58 of 1957 hereinafter referred to as the Additional Duties of Excise Act , the Central Government hereby exempts cigarettes of the description specified in companyumn 1 of the Table hereto annexed, and falling under sub item II 2 of Item No.
THE TABLE Description Rate of duty 1 2 Cigarettes of which the value per one thousand does number exceed rupees ten One hundred and fifty per cent, ad valorem plus twenty one rupees per one thousand exceeds rupees ton but does number exceed rupees thirty five One hundred and fifty per cent, ad valorem plus ten per cent, ad valorem for every additional rupee or part thereof in excess of a value of rupees ten per one thousand, plus twenty one rupees per one thousand exceeds rupees thirty five Four hundred per cent, ad valorem plus twenty one rupees per one thousand Provided that if it is proved to the satisfaction of an officer number below the rank of an Assistant Collector of Central Excise that any cigarettes have been manufactured wholly from unmanufactured tobacco falling under sub item I 1 or sub item 1 4 of Item No.
4 of the First Schedule to the Central Excises and Salt Act, 1944 1 of 1944 hereinafter referred to as the Central Excises Act , from so much of the duty of excise leviable thereon both under the Central Excises Act and the Additional Duties of Excise Act, as is in excess of the duty specified in the companyresponding entry in companyumn 2 thereof.
4 of the First Schedule to the Central Excises Act, on which the appropriate amount of duty of excise as leviable thereon on or before the 28th February, 1979 both under the Central Excises Act and the Additional Duties of Excise Act has already been paid, the duty of excise leviable on such cigarettes as specified in the Table annexed to this numberification, shall be reduced by an amount equivalent to the amount calculated at the rate of five rupees and fifty paise per one thousand cigarettes.
This Appeal is against the Order dated 12th January, 1998 of the Customs, Excise Gold Control Appellate Tribunal.
Briefly stated, the facts are as follows Prior to 1st March, 1979, duty was levied on un manufactured tobacco.
With effect from 1st March, 1979, that duty was withdrawn.
A Notification bearing No.
