1987 (6) TMI 264

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....for the Respondent. [Order per : H.R. Syiem, Member (T)].  - When this appeal was heard, the arguments and the counter arguments of the two counsels were concentrated mainly on the facts of the case whether the date of removal of the goods was known or not and whether clearance would mean a proper clearance or not. At the relevant time, in place of the word "removed" in Rule 9A(l)(ii) o....

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....hen they were questioned and when enquiries were made by the Superintendent. A large number of decisions and judgments were also quoted, but they will not effect the dispute. The dispute is not what the two sides thought it was when they debated it in the court. 2. The Additional Collector directed payment of duty in terms of Rule 9A(5) of the Central Excise Rules; this rule provides that the r....

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.... Thus, if they paid the duty today, it would be the duty prevalent today and not the duty prevalent on 3-12-1980 as directed by the Additional Collector. This part of his order is totally erroneous. 4. However, that may be, neither of the two counsels noticed that the Assistant Collector who issued the show cause notice on 25-2-1982 called upon the factory to show cause why duty on the steel in....