1987 (7) TMI 413

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cates, for the Appellant. Shri Vineet Kumar, SDR, for the Respondent. [Order per : G. Sankaran, Senior Vice-President].  - The facts of the case, briefly stated, are that M/s. Kutty Flush Doors and Furniture Co. (P) Ltd., (the appellants) were required to pay excise duty on flush doors manufactured by them, under Item No. 16B of the Central Excise Tariff Schedule (CET for short). The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nting the duty in terms of Item No. 68 CET. This again was challenged before the Appellate Collector who upheld the Assistant Collector's order. Hence the present appeal. 2. When this appeal was taken up for hearing, Shri V. Lakshmikumaran, Counsel for the appellants submitted that the arguments in the present matter would be the same as those which had been advanced earlier during the hearing ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dance with law. It is certainly not open to them to make such and adjustment against a demand which has not been and which cannot be made. The orders of the Appellate Collector and the revision order directing such appropriation by wav of adjustment are wholly illegal and without justification." It was held by the Tribunal that in the absence of a proper notice and consequent re-assessment foll....