1979 (9) TMI 82 - CGOVT - Central Excise

Summary

The Central Government of India allowed a revision application filed by petitioners due to the improper rejection of their refund claim by the Assistant Collector, which should have been implemented based on an appellate authority's order. The rates of duty on sugar were changed, and the petitioners were entitled to abatement of duty for computing the assessable value. The non-implementation of the appellate order was deemed improper and illegal, but no administrative action was recommended against the Assistant Collector.