1996 (2) TMI 262

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....he Respondents. [Order per : Shiben K. Dhar, Member (T)]. -  This appeal is directed against Order No. 67/89, dated 18-9-1989. Demands of Rs. 4,27,602.74 and Rs. 1,15,360.40 relating to the period June 1971 to March 1973 and April 1973 to February 1974 respectively have been confirmed by the Additional Collector on the ground that the product declared as alkyd resin falling under Tariff....

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.... by two show cause notices, one dated 5-3-1975 for the period from June 1971 to March 1973 for Rs. 4,27,602.72 and the other dated 6-3-1975 for the period from April 1973 to February 1974 for a sum of Rs. 1,15,360.40. Both the show cause notices have been issued under Rule 10A. Earlier a show cause notice was issued on 18-6-1973 for the period from June 1971 to March 1973 for a sum of Rs. 4,27,602....

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....d upon the decision of the Tribunal in the case of N.K. Wollen & Silk Mills v. Collector of Central Excise, 1989 (43) E.L.T. 686 wherein the Tribunal held that the adjudicating authority was obliged to carry out the directions of the appellate authority and he should have either tested the remnant samples or in the event of there being no remnant samples available he should have extended the benef....