1993 (12) TMI 155

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....ek Singh, JDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. - Though this day only stay application was listed for hearing after hearing both the sides and perusing the order of the Collector, we find that the matter is required to be remanded and hence we have taken up the appeal itself for disposal on the short ground. 2. The appeal is against the Order-in-Original No. 56/93, ....

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.... duty amount has to be done by the person adjudicating the case after receiving the representation and cannot be left to the Investigating officer. Though in this case certain guidelines have been given for determining the duty amount, the statutory function of final determination of the duty amount has not been done. It was however open to the Collector, to allow certain deductions from the amoun....