1997 (11) TMI 210

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.... Shri B.V. Doshi, Consultant, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. -  The respondents were the manufacturers of sugar. Notification No. 99/81-C.E., dated 3-4-1981 provided for concessional rates of duty for sugar cleared under additional entitlement under the incentive scheme announced by the Director of Sugar. The notification covered production from the Sug....

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....he copy of this order of the Collector had not been placed on record by the appellant Collector. Shri B.V. Doshi, learned Consultant appearing for the respondent is also unable to place on record a copy of this order. It would appear that in this order the Collector (Appeals) had directed de novo consideration which was undertaken by the Assistant Collector in his order dated 31-8-1989. At this ti....

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....ave been taken into account. He held that the Assistant Collector was wrong in compartmentalising individual years of production for computing the beneficial fund. He, therefore, set aside the order, and directed the Assistant Collector to recalculate the duty liability for the entire period and not only for one year in which there was a apparatus (sic) . The present appeal is against this order. ....