9911796707
TMI Blog1995 (7) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. Shri Murugandi, D.R., for the Respondent. [Order per : S. Kalyanam, Vice President]. - This appeal is against the order of the Collector of Central Excise, Bangalore, dated 29-4-1992. 2. Sh. Ramasubramanian, the learned Chartered Acctt., appearing for the appellants submitted that the primary issue in the appeal is whether the clearances effected by M/s. Karnataka Packaging Co., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany Sh. Ramakrishnan had given two statements - one on 30-5-1989 and the another on 3-5-1990 and the show cause notice in refers only to the second statement and therefore the appellant cannot be called upon to explain the averments in the first statement of Sh. Ramakrishnan dated 30-5-1989 when the appellant had not been specifically put on notice in regard to the same. It was contended that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e available on record. 3. Shri Murugandi, the learned DR, submitted that since the impugned order is assailed as incorrect on the ground that the findings have been given as if the appellant had collected the excise duty from the customers and that the printing charges were paid on behalf of the job worker and since these findings are assailed as factually incorrect, in the fact and circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence and also keeping in mind that the circular of the Central Board of Excise & Customs No. 56/56/94-CX-8, dated 14-9-1994, which has a bearing on the issue arising for determination, which was not considered in the order since the same was not available at the relevant time, we are inclined to think that in the interests of justice as rightly contended by the learned DR, the matter has to be rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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