1983 (3) TMI 267

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....hri N.K. Pattekar, for the Respondent. ORDER [Order per : K.S. Dilipsinhji]. - This is an appeal transferred to the Tribunal under Section 35-P(2) of the Central Excises & Salt Act, 1944. The appellants have taken two main contentions in the appeal against the levy of differential duty demanded in the order of the Assistant Collector dated 16-11-1978. The first contention is that the demand ....

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.....T. 12s were duly assessed under Rule 173-I, of the Central Excise Rules, 1944 and no objection was raised at the relevant time. The departmental representative has opposed the submissions of the appellant on the ground that the Appellants Collector's order and the Asstt. Collector's order are correct. The quantity subjected to levy of duty has to be treated as a loss in terms of Rule 160 and duty....