1991 (10) TMI 169

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...., for the Respondents. [Order per : R. Jayaraman, Member (T)]. -  For hearing the applicants' appeal on merits, they are required to deposit a sum of Rs. 85,70,747.67 towards duty and Rs. 8.50 lacs towards penalty. 2. Shri L.B. Attar, the Manager of the applicants' firm, pleaded that soon after the introduction of the MODVAT Scheme they wrote to the Assistant Collector submitting that many....

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....or and when the matter was taken before the Collector (Appeals), he set aside the order on the ground that the action of the Supdt. and the Assistant Collector was without any authority and directed the Assistant Collector to transmit the relevant papers to his Collector for such action as deemed fit. Thereafter, without issue of any fresh show notice, treating the case as the one of transfer, the....