1991 (7) TMI 221

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..... directed against the order of the Collector (Appeals) bearing No. PPM.1446/BI-722/87, dated 26-5-1988, rejecting the appellants' appeal. 2. The undisputed factual position is that the appellants filed a provisional AR-I for Budget day clearance and paid duty in advance, on assessment made by the proper officer. However, since no clearance took place on the Budget day, the final AR I was assessed .....

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..... dit in the PLA on the very same date of final assessment. It is not a case where any adjudication is involved. It is a simple and straight case of restoring the deposit made towards the anticipated clearance to be made on the Budget day; but no clearance actually effected on that day. In the circumstances, the Supdt. ought to have allowed the credit in PLA, without directing the appellants to reso .....

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