9911796707
TMI Blog1999 (8) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... stice K. Sreedharan, President]. By Order No. C. Ex.4/PL/V/Kores/86/1810 dated 14-4-1988, the Assistant Collector of Central Excise, Thane, gave certain concessions in levying duty to the appellant. Certain discounts were allowed in levying duty as per the price lists produced before him. The period covered by that order was from 1-7-1986 to 30-6-1987. That order was reviewed by the Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... April, 1988. The date of issue of the order was written by pen as 18/4. At the bottom of that order, the Assistant Collector affixed his signature with date 18/4/88 . That order was received by the party on 18-4-1988 as could be seen from the endorsement made by him and the signature with date affixed thereon. The review order was passed on 17-4-1989. According to the learned Counsel, if the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te is 18-8-1988. We are in full agreement with this observation. On 18-4-1988, there was no possibility of any person thinking that the Collector would not be reviewing the order on or before 14-4-1989. So, there was nothing for the Assistant Collector to give a different date than the date on which he finally signed the order. The appellant also received the copy of the order only on 18-4-1988 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y himself that this discount is granted to every buyer who meets with its eligibility and it is known at the stage of removal of the goods from the factory. Likewise, he should decide the matter of eligibility of deduction on account of special secondary packing keeping in view the latest case law on the subject. On account of this remand, it cannot be said that appellant has been adversely aff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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