1983 (9) TMI 297

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....ma, Advocates, for the Appellants. Shri K.D. Tayal, SDR, for the Respondent. ORDER Messrs. Cynamid India Ltd., have filed an appeal before the Tribunal against the Order-in-Appeal No. A-293/BD-115/83, dated the 5th March, 1983, passed by the Collector of Central Excise (Appeals), Bombay. 2. In this case the goods in question, which have been described by the appellants as "animal ....

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....an affidavit of Shri K.K. Sardal, Company Secretary of the appellants, in support of this application. Shri Tayal, on behalf of the Department, sought time for perusal of the application and the affidavit, and for filing of a counter-affidavit if considered necessary. The Bench agreed to this and adjourned the case to 5-9-1983, and directed that the counter-affidavit should be filed by 26-8-1983. ....

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.... of the fact that this ground had not been agitated at lower levels, and that it would also require a detailed enquiry into questions of fact, the Bench considered it appropriate that the matter should be remanded to this Assistant Collector for a fresh decision, in the light of the additional ground. Shri Ganesh expressed the willingness of the appellants to pursue the matter before the Assistant....