9911796707
TMI Blog1996 (2) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal is directed against Order No. 67/89, dated 18-9-1989. Demands of Rs. 4,27,602.74 and Rs. 1,15,360.40 relating to the period June 1971 to March 1973 and April 1973 to February 1974 respectively have been confirmed by the Additional Collector on the ground that the product declared as alkyd resin falling under Tariff Item 15A, as it then existed, was not entitled to the benefit of exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4,27,602.72 and the other dated 6-3-1975 for the period from April 1973 to February 1974 for a sum of Rs. 1,15,360.40. Both the show cause notices have been issued under Rule 10A. Earlier a show cause notice was issued on 18-6-1973 for the period from June 1971 to March 1973 for a sum of Rs. 4,27,602.72 which was subsequently withdrawn and the Department reserved the right to issue of show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise, 1989 (43) E.L.T. 686 wherein the Tribunal held that the adjudicating authority was obliged to carry out the directions of the appellate authority and he should have either tested the remnant samples or in the event of there being no remnant samples available he should have extended the benefit of doubt to the appellants. It was not open to him to ignore the directions contained in the O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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