1987 (2) TMI 300

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..... : M. Santhanam, Member (J)]. - The department has come forward with this appeal against the order passed by the Appellate Collector of Central Excise, Calcutta, dated 14-6-1982. 2. The Asstt. Collector confirmed the demand for differential duty after classifying the indicator lamps under Sub-item 1 of Item No. 32 in view of Trade Notice No.22/Electric Bulbs Tubes-2/1980, dated 21-1-1980. .....

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..... ting to relief s claimed in appeal, there is an arrow mark mentioning AS IN ANNEXURE-A . The grounds of appeal have not been set out as required under the Rules. Rule 8 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 envisages that every Memorandum of Appeal should set forth concisely and under distinct heads the grounds of appeal and such grounds shall be ver .....

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..... this appeal. We are constraint to point out that the proceedings have been taken in a casual manner and none of the rules regarding filing of the appeal have been followed either. The appeal by the department puts the other party to a disadvantage in that has to defend himself. In such circumstances, we desire to point out that greater care and circumspection should be taken by the concerned offic .....

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