1983 (7) TMI 313

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....y Zutshi, for the Respondent. ORDER This is an application for stay of recovery of Rs. 33,202.20P demanded on the R.T. 12 pertaining to December 1980 by Superintendent, Sahibabad III consequent on the appellant's appeal being dismissed by the Collector (Appeals). 2. The appellant pleaded that the company is running in loss and to prove this he filed the balance-sheet of the company f....

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....no appeal against a R.T. 12 assessment by the Range Officer as such an officer merely complies with the orders of the competent authority and implements them. He also mentioned that it was open to the appellant to come in appeal if they were aggrieved with the order of the proper officer, namely, Assistant Collector/Superintendent passed at the time of approval of classification list/price list. ....

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.... no final order has been passed. 7. The learned Departmental Representative very fairly conceded that the main question regarding the dutiability or otherwise of the goods was not decided by the Additional Collector and the Appellate Collector. The appeal against the assessment on the basis of R.T. 12 should not have been dismissed for the reasons mentioned therein. 8. We further n....