1988 (6) TMI 163

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....DR, for the Respondent. [Order per : K. Gopal Hegde, Member (J)]. -To hear the applicants' appeal on merits they are required to deposit Rs. 85,171.23 the duty demanded from them. 2. Shri Christian firstly submitted that the Appellate Collector's order is prima facie bad. He urged that the interpretation of the Board's order that the appellants themselves should have been the purchasers of the....

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....tional burden. 3. Shri Senthivel, appearing for the Collector opposed this application. He contended that the Board's order had been rightly interpreted by the Collector (Appeals). The appellants had no doubt been taking deemed credit under Modvat and paying duty on the finished goods. Shri Senthivel also submitted that even though the Asstt. Collector had not granted a personal hearing the circu....