1993 (3) TMI 208

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..... A. Brahma Deva, Member (J)]. At the time of hearing the stay application we felt that the main appeal itself can be disposed of. Accordingly, the amount required to be deposited for hearing the appeal is dispensed with and the appeal was taken up for hearing with the consent of both sides. 2. Shri R.P. Sharma, learned Advocate, appearing for the appellants, submitted that apart from the me .....

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..... waste that is generated at loom stage cannot be deducted from the total quantity of HDPE/PP tapes where the duty incidence occurs immediately after manufacture of such tapes while the wastage is generated later. In short, the duty on the tapes becomes payable before these are taken for weaving and the wastage at this stage of weaving cannot be taken into account." 6. Shri M.K. Jain, learned SDR .....

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..... c findings not given by the Collector with reference to the specific issues as can be seen in his findings. Under these circumstances, we have no alternative but to remand the matter with direction to pass a speaking order after taking into consideration all the contentions raised by the appellants and to pass an appropriate order in accordance with law after giving an opportunity to the appellant .....

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