1993 (12) TMI 155

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..... R. Jayaraman, Member (T)]. Though this day only stay application was listed for hearing after hearing both the sides and perusing the order of the Collector, we find that the matter is required to be remanded and hence we have taken up the appeal itself for disposal on the short ground. 2. The appeal is against the Order-in-Original No. 56/93, dated 24-5-1993. For the limited purpose of d .....

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..... djudicating the case after receiving the representation and cannot be left to the Investigating officer. Though in this case certain guidelines have been given for determining the duty amount, the statutory function of final determination of the duty amount has not been done. It was however open to the Collector, to allow certain deductions from the amount of duty already specified in the show cau .....

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