1997 (6) TMI 190

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..... Respondent. [Order per : Justice U.L. Bhat, President]. - The common respondent in these appeals is absent in spite of notice of hearing, but has sent a request for disposal of the appeals on merits. We have heard Shri M. Ali, JDR and perused the papers. 2. Appeal E/3638/89-A arises on account of demand of short levy of cess for the period from April, 1986 to October, 1986. Appeal No. E/3 .....

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..... sable value for the purpose of computation of cess. That being so, the demand was not justified and the refund claim was justified. Therefore, the decision of the Assistant Collector confirming the demand of short levy and rejecting the refund claim was not correct and the contrary decision of the Collector (Appeals) was correct. 3. Appeals are dismissed.
Case laws, Decisions, Judgements .....

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