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1 - 6 of 6 (0.32 seconds)Section 3 in The Customs Tariff Act, 1975 [Entire Act]
Collector Of Central Excise, Patna vs Usha Martin Industries on 28 August, 1997
10.2 He submits that the ld. Advocate has taken support of Apex Court's judgment in Usha Martin (supra) to contend that lead ingots obtained from refiners and job-workers are duty paid because these have been cleared as wholly exempted from duty under Notification No. 37/81-C.E. This is a plea of fact taken for the first time at this stage and not taken before the adjudicating authority. In fact, he points out there is a clear admission in the reply to show cause notice that lead ingots obtained from the refiners and job-workers have not paid duty. Impugned order of the adjudicating authority proceeds on that admission. There is not a whisper of the plea now taken.
Section 3 in Central Excise Tariff Act, 1985 [Entire Act]
The Customs Tariff Act, 1975
Section 3 in The Central Excise Act, 1944 [Entire Act]
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