1981 (4) TMI 106

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....turer of paper. According to Notification No. 128/77-C.E. dated 18-6-1977, a manufacturer is entitled to remission of 75% of the excise duty, provided his installed capacity is less than 2600 tonnes per month. The petitioner obtained a licence with a capacity of 2600 tonnes per month. But he says that the actual installed capacity of his mill is only 1600 tonnes per month. The Assistant Collector ....

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....tence on the production of such a certificate is unsustainable. Accordingly, he set aside the order of the Assistant Collector and directed that he should undertake fresh enquiries and pass suitable revised order in the light of the enquiry, after compliance with the principles of natural justice. This order has become final. 2. For subsequent period, the same question again arose for considerati....

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....f the appellate authority dated 16-10-1980 referred to above. He also says that after the said order of the appellate authority, no enquiry has been made and no finding has been given with respect to the installed capacity of the petitioner. 4. I am of the opinion that this contention has to be given effect to. Once the appellate authority has stated that the Notification No. 128/77 does not prov....