Harish Chander, Member (J)

1. M/s. Mohan and Company, Madras had filed a Revision Application to the Additional Secretary to the Government of India, Ministry of Finance, Department of Revenue, New Delhi being aggrieved from order in Appeal No. 1502/79 (A.No. 341/ 74, C.No. V/4/341/79), dated 30-10-1979 passed by Appellate Collector of Central Excise, Madras. The said Revision Application stands transferred to the Tribunal in terms of provisions of Section 35P of the Central Excises and Salt Act, 1944 to be disposed of as an appeal.

2. Briefly the facts of the case are that M/s. Mohan and Company are having L-4, Licence No. 4/75, and the appellants are manufacturer's of snuff. In terms of Notification No. 124/75 , dated 12-5-1975 the rate of duty on snuff, whose value did not exceed Rs. 10/- per Kg., was 75 paise per Kg, and on snuff, whose value exceeded Rs. 10/- per Kg., was Rs. 2/-per Kg. The appellant had declared in AR-1, the value at Rs. 10/- per Kg. Besides this, the appellant had charged .02 paise per Kg. on account of Dharmada (charity) receipts, which was part of the invoice. The Superintendent of Central Excise, Madras had issued a show cause notice No. 15/77, dated 3