TMI Blog1983 (1) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER [Shri F.S. Gill, President; D.N. Lal, Member (Tech.) and Smt. V.S. Rama Devi, Member (Jud.)]. - This appeal is directed against the order of the Appellate Collector (Excise), New Delhi, by which he had maintained the order of the Assistant Collector dated 1-8-1977. Originally, this appeal was filed as a revision petition before the Central Government but in view of section 131-B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on behalf of the appellant that no representative of the appellant was taken to the market when the rates were ascertained, and secondly, the samples which had been taken were not representative in character. It was accordingly canvassed that the rebate allowed was unreasonable and therefore, the order be amended so as to raise the rebate to the extent applied for. 5. It was put to Shri Sik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned had allowed a lower rate of duty, how it would have been possible to gauge the same. 6. We feel that the Excise Officer had acted reasonably in the discharge of his duties and after making enquiries from the market, he had allowed the rebate now questioned. We do not find any valid reason to interfere with the discretion exercised. He had not exceeded his jurisdiction or power. His ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e price of the goods and a corresponding reduction in the value of such defective-cum-short-length goods should be allowed for assessment purposes. We do not see any force in this plea because the Excise Officer had not acted by any rule of thumb. He had made necessary market enquiries and only after doing so, he had exercised his discretion in a reasonable manner which does not warrant any interf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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