1990 (6) TMI 76

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....he respondents. Heard counsel. 1. The petitioner company is inter alia manufacturing Synthetic Tanning Agents and other various chemical products. The Company had imported certain material in the year 1984. The Superintendent of Central Excise issued show cause notice dated October 22,1984 in accordance with Rule 9B of the Central Excise Rules. The Company appeared before the Assistant Colle....

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....not contain any allegation about any fraud, collusion or wilful misstatement or suppression of facts or contravention of any of the provisions of the Excise Act or Rules. The only dispute was under which Tariff Item duty was payable. Shri Parekh points out that the Assistant Collector had taken samples of the goods imported and had called for the reports and the two reports were in favour of the p....