1992 (4) TMI 126

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....air, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - This is a Reference Application seeking reference of the following questions of law to the Hon'ble Andhra Pradesh High Court: 1. Whether the Department is justified in collecting duty without following the procedure under Section 11A(1) of the Act; viz. by issue of a notice and by passing a speaking order. 2. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e High Court directed as follows : "As and when the goods are cleared the petitioner is directed to pay half the duty". The above interim order was vacated on 11-2-1988 and consequently the Department called upon the applicants to pay the differential duty ofRs. 67,46,927.65 paise. The Collector (Appeals) dismissed the assessee's appeal holding that the lower authorities have only acted purs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....We find that the Reference Application is maintainable as the final order out of which it arises does not involve determination of any question having a relation to the rate of duty of excise or to the value of the goods for purposes of assessment. - In this case the Department was merely assessing the goods in terms of the approved classification list and there was no dispute regarding rate of du....