1997 (12) TMI 314

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....der]. -  The assessee manufactures among other things products "sagar" and "frits" both of which it consumes captively. In the classification lists filed by it claimed no frit was excisable. The initial order of the Assistant Collector on this subject was set aside by the Collector (Appeals) who remanded the matter to him for adjudication de novo. In the subsequent proceedings the Assistan....

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....imitation. The department has come up in appeal challenging this conclusion of the Collector (Appeals). 2. Respondent is absent. I have heard the departmental representative and studied the respondent's written submissions. 3. The ground in appeal is that in cases where matter had been carried in appeal before the Collector (Appeals), duty cannot be held not to be recoverable merel....