1982 (9) TMI 70

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....Petitioner, an existing Company within the meaning of the Companies Act, 1 of 1956, has its registered office at Brajarajnagar in the district of Sambalpur within our territorial jurisdiction. Along with other types and varieties of paper, the Company manufactures poster paper. The dispute raised in this application is in regard to excise duty payable for such poster paper. Petitioner alleges that....

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.... petitioner came to know of the judgment, it realised its mistake and approached the authorities. It is contended that petitioner attempted to deliver a revised classification list. According to the stand of the petitioner, petitioner's liability with effect from June 19, 1980, would be in terms of Item 68 and taken along with the explanation appended thereto. Otherwise stated, petitioner maintain....

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....h move by the petitioner nor is there any order of the Appellate Collector. Yet, the question being the same, we are of the view that a similar direction as made in the connected case should be given here. We accordingly direct that the Collector (opposite party No. 3) may either himself or through the Assistant Collector (opposite party No. 1) cause an investigation into the claim of the petition....