1998 (1) TMI 183

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..... r : Justice U.L. Bhat, President]. By a common order, the Assistant Collector confirmed the demand of differential duty under 9 show cause notices. Collector (Appeals) having confirmed this order, the assessee has filed the present appeal. 2. Appellant, engaged in the manufacture of Stearic Acid (T.I. 68) purported to avail the benefit of Notification 120/75. Appellant had sales at factory .....

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..... ging that duty ought to have been paid on assessable value determined on the basis of higher price charged to customers of Ludhiana. These demands have been confirmed. 3. Learned Counsel for the appellant did not dispute that in the particular fact situation, appellant was not entitled to the benefit of Notification 120/75. The consequence is that in respect of all sales duty was required to be .....

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..... iana. The matter in this perspective was not placed before the adjudicating authority and the same calls for consideration. Learned Counsel for the appellant has also raised a contention based on limitation in respect of three demands and this aspect also should be considered when merits are considered. Impugned orders do not cover the aspects now highlighted. Therefore the orders are set aside an .....

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