9911796707
TMI Blog1996 (6) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... cility under Rule 56B had ever been granted to you. The question of its restoration to you, therefore, does not arise. 2. The appellants it is seen had approached the learned Jurisdictional Collector earlier in pursuance of the order passed by the Tribunal on the appeal filed by them in the context of the directions contained thereunder vide Tribunal s Order No. 582/87. Thereafter, the learned Collector passed an order on 8-1-1988 wherein the learned Collector extended the benefit of Rule 56B to M/s. Coromandel Fertilizers Ltd. (CFL) from whom they had been purchasing the impure carbon-di-oxide w.e.f. 19-12-1981. The Collector has held as under : - This situation is fully covered by Rule 56B even if the impure CO2 is received by M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 635/91, dated 5-8-1991 [1992 (57) E.L.T. 332 (Tribunal)] have held that the benefit of this notification would not be available to them. However, inasmuch as by another order, the jurisdictional Collector had allowed the permission for removal of the goods under Rule 56B to M/s. CFL, the appellants in their correspondences exchanged with the learned Collector have sought for withdrawal of the demand in terms of the facility given under Rule 56B. We observe the learned Collector has merely taken note of their request for facility under Rule 56B which has been rightly denied to them. The Collector however we observe has not taken note of the context in which the issue had been raised and the relief the appellant had sought for i.e. for with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ddressed himself not only to their prayer for the benefit of the facility under Rule 56B but also to other points raised by them in the background of the facts set out by them including the withdrawal of the demand. We observe that the learned Lower Authority s order therefore while is maintainable in law so far as the denial of facility as claimed by them under Rule 56B is concerned, the appellants are entitled to a speaking order in regard to other points raised by them in regard to the demand which has been raised against them in the context of the orders passed by the Tribunal and the order passed by the Collector on 8-1-1988. We observe the learned Lower Authority will have to be taken into consideration as to the finality of the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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