TaxTMI 
TaxTMI 
1992 (4) TMI 126
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.... 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. Whether the R.T. 12 assessment would amount....
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....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 pursuant to the order of the Andhra Pradesh High Court an....
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....he 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 duty or construction of Notification No. 203/87 between the a....