1985 (2) TMI 253

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....r. S.D.R. for the Respondent. ORDER Appeal under Section 35B of the Central Excises and Salt Act, 1944 praying that in the circumstances stated therein, the Tribunal will be pleased to condone the duty demanded by the Assistant Collector of Central Excise. Nellore Division. 2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri A Venkcateswaru....

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...., the appellants went in revision before the Government of India which has been transferred to the tribunal in terms of Section 35P of the Act for being disposed of as an appeal. 4. Before me, the Managing Director of the appellants-company urges that the order of the Assistant Collector by itself does not determine the exact liability of the appellants. It states "duty at the appropriate rate ....