1987 (5) TMI 240

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....rma, S.D.R., for the Respondent. [Order per : H.R. Syiem, Member (T)].  - By his order No. 2/82/TI-68, dated 2-2-1983, the Collector of Central Excise, Indore directed payment of duty on the wooden furniture manufactured by the factory of M/s. Steel Authority of India Limited. 2. The learned Counsel for M/s. SAIL Mr. Bhattacharya said that the demand was correct; they had no argument....

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....e imposed. 3. The learned Counsel for the department Mr. Verma, however, said that they had not been licensed, had not declared the goods to Central Excise and did not pay the duty. The clearances were not known to the Central Excise and even the manufacture of wooden furniture was not declared. He said the imposition of penalty was appropriate. The recovery of the duty at 8% for all the cleara....

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....a duty recovered as a result of adjudication. The learned Counsel for the department said that the proper remedy is for them (SAIL) to file an appeal against the Superintendent's action who recovered duty at the highest rate, but we are not able to agree with this. That recovery is a recovery that resulted directly from the Collector's order and no recovery can be made in accordance with this orde....