1997 (12) TMI 314

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..... ssessee manufactures among other things products "sagar" and "frits" both of which it consumes captively. In the classification lists filed by it claimed no frit was excisable. The initial order of the Assistant Collector on this subject was set aside by the Collector (Appeals) who remanded the matter to him for adjudication de novo. In the subsequent proceedings the Assistant Collector held that .....

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..... ent has come up in appeal challenging this conclusion of the Collector (Appeals). 2. Respondent is absent. I have heard the departmental representative and studied the respondent's written submissions. 3. The ground in appeal is that in cases where matter had been carried in appeal before the Collector (Appeals), duty cannot be held not to be recoverable merely on the ground that no no .....

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..... in Sahuwala Cylinders Ltd. v. C.C.E. - 1991 (54) E.L.T. 135 (Tribunal) = 1991 (33) ECR 240 which it cites did not give a ruling on this point. The memorandum refers to some other decisions without full title or citations and no cases have been enclosed. 5. The question posed for decision, i.e. whether provisions of Section 11A overrule the provision of Section 35E of the Act, has, therefore .....

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