2000 (12) TMI 575

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..... R, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The application is for waiver of deposit of duty of Rs. 3.24 lakhs. 2. The value of laminated sheets manufactured by the applicant in the price lists was not accepted by the department, and was enhanced by an order of the Assistant Commissioner. The applicant did not appeal this order, and continued to pay duty calculated .....

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..... the earlier order enhancing the value is debatable. The decision of the Tribunal in Rajasthan Spinning and Weaving Mills v. CCE - 1990 (45) E.L.T. 654 accepts such a claim. However, counsel himself has produced before us a judgment of the Supreme Court in CCE v. Flock (India) Pvt. Ltd. - 2000 (120) E.L.T. 285 (S.C.) = 2000 (40) RLT 131, which lends support to the contrary view. In this judgment t .....

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..... gn the appeal and only authorise the adjudicating authority or other officer subordinate to him to do so. Reliance is placed upon Dhampur Sugar Mills v. CCE - 1999 (108) E.L.T. 498 (Tribunal). 5. The departmental representative replies that the law authorises the Commissioner under Section 12E(2) to authorise a Central Excise officer to exercise subordinate to him and when the Commissioner had p .....

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