1985 (2) TMI 253

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ORDER Appeal under Section 35B of the Central Excises and Salt Act, 1944 praying that in the circumstances stated therein, the Tribunal will be pleased to condone the duty demanded by the Assistant Collector of Central Excise. Nellore Division. 2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri A Venkcateswarulu, Managing Director of the appellan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e the Government of India which has been transferred to the tribunal in terms of Section 35P of the Act for being disposed of as an appeal. 4. Before me, the Managing Director of the appellants-company urges that the order of the Assistant Collector by itself does not determine the exact liability of the appellants. It states "duty at the appropriate rate on the 1232.793 MTs of molasses". A deman .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l-known, the value has to be determined by the proper officer; and only when that is known, the exact quantum of levy could be computed. Thus I find force in the contention of the appellants that the order of the Assistant Collector does not stand by itself and has been, so to say, clarified by the demand issued by the Superintendent of Central Excise, Tirupati Range. In this view of the matter, I .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X