1983 (1) TMI 266

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....ant. Shri Mahesh Kumar, Sr. D.R., for the Respondent. ORDER [Shri F.S. Gill, President; D.N. Lal, Member (Tech.) and Smt. V.S. Rama Devi, Member (Jud.)]. - This appeal is directed against the order of the Appellate Collector (Excise), New Delhi, by which he had maintained the order of the Assistant Collector dated 1-8-1977. Originally, this appeal was filed as a revision petition before the Cen....

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....peal has been preferred. 4.  It has been contended on behalf of the appellant that no representative of the appellant was taken to the market when the rates were ascertained, and secondly, the samples which had been taken were not representative in character. It was accordingly canvassed that the rebate allowed was unreasonable and therefore, the order be amended so as to raise the rebate to....

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....It was further put to Shri Sikri that in case the officer concerned had allowed a lower rate of duty, how it would have been possible to gauge the same. 6.  We feel that the Excise Officer had acted reasonably in the discharge of his duties and after making enquiries from the market, he had allowed the rebate now questioned. We do not find any valid reason to interfere with the discretion ex....