9911796707
TMI Blog2000 (3) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... . The facts leading to this appeal from Revenue are as follows : 1. The respondents, M/s. Mardia Chemicals Ltd., filed 18 price lists during the period February, 1991 to July, 1993. 13 of the price lists were in Part-II. The Assistant Collector vide order, dated 18-8-1993 observed that in the case of Part-II price lists, the assessees had not filed necessary documents and information nor h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or had not made an appraisal of the factors leading to his decision. He criticized the department for "shipping the price list without making any prima facie examination". He observed that the assessees were prevented from clearing the goods by the behavior of the Assistant Collector. The present appeal is against this order. 2. We have examined the provisions of the law as it than stood. Rule 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h he did not do. The original order revealed the fault squarely and the assessees would have had no grievance against this order. 4. The order made in exercise of a judicial function would be an appealable order. The enabling provision, which speaks, of "any decision or order" must be read with circumspection. If it were not so even the decision to issue a show cause notice can become the subjec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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