9911796707
TMI Blog1994 (10) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal arises from order-in-original dt. 22-8-1986 passed by ld. Collector, Jaipur. By this order the ld. Collector has confirmed a differential duty of Rs. 4,97,195.49 under Sec. 11A of the Central Excises Salt Act, 1944 read with Rule 9(2) of Central Excise Rules, 1944. He has also imposed a penalty of Rs. 10,000/- under Rule 173Q of the Act. 2.In his brief order, the ld. Collector ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n retest was conducted by the Chief Chemist at the request of the party and the findings of the Chief Chemist were clear and conclusive. 3. The appellants are aggrieved with these findings. They contend that the department having agreed to send the samples to NITRA, should have accepted its reports. The results of the department obtained earlier were contradictory and not conclusive and therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llector has not given any reasons for confirming the duty for larger period, nor considered their plea for not imposing the penalty. 4. We have heard Sh. Dushyant Dave, ld. Advocate for the appellant and Shri R.K. Kapoor, ld. SDR for the respondents. 5. Shri Dave, ld. Advocate reiterated the pleas recorded supra and submitted that the impugned order should be set aside. The following rulings w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the ld. Collector has not considered the plea for extending the larger period and also not considered the plea of bona fides urged by the assessee, for not extending the larger period and also for not imposing the penalty. As the order is not a detailed one and without application of mind, the same is required to be set aside and remanded for de novo consideration, to consider the pleas of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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