1997 (6) TMI 92

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..... G.R. Sharma, Member (T)]. The facts of the case leading to the present appeal are that the appellants are engaged in the manufacture of V.P. Sugar and Molasses is produced as a bye-product. The appellants claimed that during the year 1988, heavy rains were there. There was a stock of 7173.65 quintals of molasses of the sugar season 1987-88; that these molasses got mixed up with rain water an .....

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..... rder. He, therefore, submits that there is no appealable order and therefore the appeal may be rejected. 3. Heard the submissions of both sides. We find that in the instant case, the decision appears to have been taken by the Collector; no order of the Collector has been conveyed to the Assessee. Only the gist of the decision of the Collector has been conveyed through an administrative order. Wh .....

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