https://www.taxtmi.com/caselaws?id=167415 The Tribunal held that the Assistant Collector lacked authority to review his own order approving concessional assessment for mill board. The mill board was found ineligible for concession due to the use of primary fibers like jute stalk and paddy straw. The definition of "mill board" under the notification was strictly interpreted, disqualifying the board manufactured by the company. Demands for differential duty were deemed valid, and allegations of suppression of facts regarding caustic soda were dismissed. The Tribunal upheld duty payment as demanded and overruled conflicting lower authorities' orders. en-us Thu, 28 Mar 1985 00:00:00 +0530 Fri, 19 Dec 2014 11:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167415 The Tribunal held that the Assistant Collector lacked authority to review his own order approving concessional assessment for mill board. The mill board was found ineligible for concession due to the use of primary fibers like jute stalk and paddy straw. The definition of "mill board" under the notification was strictly interpreted, disqualifying the board manufactured by the company. Demands for differential duty were deemed valid, and allegations of suppression of facts regarding caustic soda were dismissed. The Tribunal upheld duty payment as demanded and overruled conflicting lower authorities' orders. Case-Laws Central Excise Thu, 28 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167415