2000 (1) TMI 124

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..... the Collector (Appeals) remanding the matter before him to the Assistant Collector for de novo decision. Appellant is absent and unrepresented despite notice. We have heard the departmental representative and read the papers, and proceed to decide the appeal. 2. The importer filed an appeal to the Collector (Appeals) against the order of the Additional Collector. In that order Additional Collect .....

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..... on this issue he had no business to set aside the value determined and set aside the conclusion on penalty, has to be accepted. The Collector (Appeals) finding had to be limited to the grounds raised before him. He cannot undertake a roving expedition to consider the merits of issues, which are not in appeal before him by either side. The only question before the Collector (Appeals) raised by the .....

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