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1985 (2) TMI 253

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..... l 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 appellant-company and upon hearing the arguments of .....

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..... 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 demand for ₹ 38,832.98 was issued by t .....

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..... ined 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 consider that the appeal to the Ap .....

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