9911796707
TMI Blog1987 (7) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri Vineet Kumar, SDR, for the Respondent. [Order per : G. Sankaran, Senior Vice-President]. - The facts of the case, briefly stated, are that M/s. Kutty Flush Doors and Furniture Co. (P) Ltd., (the appellants) were required to pay excise duty on flush doors manufactured by them, under Item No. 16B of the Central Excise Tariff Schedule (CET for short). The matter was taken all the way to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CET. This again was challenged before the Appellate Collector who upheld the Assistant Collector's order. Hence the present appeal. 2. When this appeal was taken up for hearing, Shri V. Lakshmikumaran, Counsel for the appellants submitted that the arguments in the present matter would be the same as those which had been advanced earlier during the hearing in Appeal number ED(SB)369/82-D, which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them to make such and adjustment against a demand which has not been and which cannot be made. The orders of the Appellate Collector and the revision order directing such appropriation by wav of adjustment are wholly illegal and without justification." It was held by the Tribunal that in the absence of a proper notice and consequent re-assessment following adjudication proceedings, the Revenue wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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