TMI Blog1983 (7) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of ₹ 33,202.20P demanded on the R.T. 12 pertaining to December 1980 by Superintendent, Sahibabad III consequent on the appellant s appeal being dismissed by the Collector (Appeals). 2. The appellant pleaded that the company is running in loss and to prove this he filed the balance-sheet of the company for the year ending 31st December, 1982 and a copy of the income-tax assessment for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the orders of the competent authority and implements them. He also mentioned that it was open to the appellant to come in appeal if they were aggrieved with the order of the proper officer, namely, Assistant Collector/Superintendent passed at the time of approval of classification list/price list. 5. The appellant s submission in the appeal as well as in the hearing was that the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the main question regarding the dutiability or otherwise of the goods was not decided by the Additional Collector and the Appellate Collector. The appeal against the assessment on the basis of R.T. 12 should not have been dismissed for the reasons mentioned therein. 8. We further note that the appellant cited a Government of India order in Revision Application No. 1213/80, dated 26-11-1980 (19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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