1980 (11) TMI 52

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....ce for review and the submissions made at the time of personal hearing as well as the written submissions sent after the hearing. 2. In the show cause notice Government had expressed a tentative view that bagasse was neither intermediate goods nor component parts of any other goods produced in the factory and therefore, the Appellate Collector appeared to have erred in allowing the benefit of N....

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.... the demand being time barred, Government observe that the assessee has failed to prove that the proper officer at any time gave his approval that the bagasse manufactured by the assessee was non-excisable. The Assistant Collector has already adequately and correctly dealt with the points regarding time-bar and valuation for the purpose of determining the assessable value, 4. Government accordi....