1997 (12) TMI 435

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....lekar, Member (T)]. -  The appellants in this case requested for decision on merits which we proceed to after hearing Shri K. Srivastava, learned Senior Departmental Representative. 2. The appellants manufactured Phenol Formaldehyde Resin Solution for captive consumption. The values submitted by them for such consumption in their price list were enhanced by the Assistant Collector who ....

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.... Collector has upheld this rejection by stating that he has to follow the ratio of the judgement of the predecessor Collector holding a refund cannot be conceded where the order enhancing the value has not been challenged in appeal. 3. We find that the law on this point stands well settled. The earliest judgement is of the Tribunal in the case of Tata Oil Mills Co. Ltd. v. Collector of Centr....