TaxTMI 
TaxTMI 
1997 (2) TMI 280
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.... Respondents. [Order per : Justice U.L. Bhat, President]. - These appeals were once heard for sometime along with a number of other appeals but during the course of hearing these appeals were delinked from the batch. Other appeals were decided by Final Order No. C/905 to 920/96-B, dated 1-10-1996 of a larger Bench. That order was passed following the decision of the same Larger Bench in the app....
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....by the respondent. It appears that respondent sold the goods covered by 3 or 4 consignments to M/s. Ashahi Metal Industries and the goods under one consignment to M/s. Y. King Metals & Alloys on high seas. Appeal C/1499/81 relates to the consignment purchased by M/s. Y. King Metals & Alloys and other appeals relate to consignments covering the goods purchased by M/s. Ashahi Metal Industries. 4.&e....
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....gned by purchasers agent and assessments were made on that basis. According to the respondent release was obtained by the agent on behalf of the purchaser and not on behalf of the respondent and, therefore, the decision of the Assistant Collector negativing the entitlement to the benefit of Notification No. 33/81 did not adversely affect the respondent but adversely affected the two purchasers. 5....
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....chasers against the Department and the decision of the Collector (Appeals) was in favour of those purchasers holding that benefit under Notification 33/81 was available. 6. Government of India initiated suo motu revision proceedings in respect of the four orders passed by the Collector (Appeals) and issued notice to the respondent in all the four cases and did not issue notice to the purchas....