1979 (9) TMI 82

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....d the written and oral submissions of the petitioners. 2. Government observe that this is a case in which the petitioners went in appeal against the order-in-original dated 31-12-1971 passed by the Assistant Collector, Sholapur and the Appellate Collector vide his order-in-appeal dated 28-3-1974 set aside the order of the Assistant Collector with direction that the consequential relief shall be....

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....alone, if at all, could alter the decision of the Appellate Collector under section 36(2) of the Central Excise Act and this function was wrongly abrogated to himself by the Assistant Collector. 5. Even on merits Government find considerable force in the contentions of the petitioners. The rates of duty on sugar were changed from specific to ad valorem with effect from 1-3-1969. The wholesale p....