1993 (2) TMI 110

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd respondent dated 25-4-1985 in and by which a payment of Rs.1,32,731.40 was demanded. 2. The brief facts leading to the filing of this writ petition are the following:- The petitioner admittedly succeeded before the Collector (Appeals) in the matter of levy of excise duty and the revenue not accepting the orders of the Collector (Appeals) preferred an appeal to the Tribunal. When the matter w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in figures and words differs -Ed.], towards the proforma credit wrongly awarded for which a working sheet is attached herewith. (Emphasis supplied) Please note that the amount of duty already taken "as proforma credit relating to the extent of the portions of the materials which are disallowed and lying in your factory unused prior to 28-2-1982 has been included in the amount, now, demanded. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llan number I dated 18-9-1984 of Indian Bank, Karamadai. We are enclosing herewith a photo copy of the letter cited above together with a photostat copy of the credit challan for your information. As we agree withthedepartment's withdrawal of the appeal, we also request you to close the appeal as 'withdrawn'. Thanking you." Somehow or other the office of the 2nd respondent herein failed to t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....epted but also acted upon by the petitioner. Mr. Jayachandran, learned Additional Central Government Standing Counsel, submitted that no doubt the 2nd respondent wrote a letter as extracted above and subsequently that decision was not informed to the Tribunal and the 2nd respondent was within his powers when he issued the demand in the light of the order of the Tribunal. 4. After hearing counse....