1997 (3) TMI 175

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.... the Respondents. [Order per : Justice U.L. Bhat, President]. - Representative of the respondent seeks adjournment on the ground that the counsel's mother is undergoing major surgery at Madras. The representative is unable to identify the counsel or mention his name. In these circumstances, we are not satisfiedthat there is sufficient ground to adjourn the appeal. The representative of the r....

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....unal. Tribunal set aside the orders and remanded the case to the jurisdictional Assistant Collector. After remand, the Assistant Collector held that the four distributors were not related persons and accepted that the prices at which the appellant was selling products to the distributors would be the normal price. Meanwhile, goods were being cleared on payment of duty on the higher assessable valu....

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....ed an appeal before the Collector (Appeals). The Collector (Appeals) dismissed the appeal as not maintainable. This order is now being challenged by the Department. 4. The appeal indicates that the officers of the Department did not have clarity regarding the remedy required to be sought. The question raised by the Department is tenable. It appears refund of excess duty was granted by the ....

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....e. Instead, the Collector directed the Assistant Collector to apply to the Collector (Appeals) for recovery of the short levied duty. The Collector (Appeals) was justified in pointing out that it was not part of his duty to effect recovery of the short levied duty and his jurisdiction would be to go into the correctness or legality of an order passed by the lower authority. 5. It appears t....