2000 (5) TMI 847

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..... : Gowri Shankar, Member (T)]. The applicant is absent and unrepresented. 2. Since the subject matter is covered by a judgment of the Madras High Court, we have with the consent of the departmental representative take up the appeal for disposal after waiving deposit. 3. The appellant is a sugar mill. It cleared quantities of sugar after payment of duty at the rate leviable on levy suga .....

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..... v. Union of India, 1997 (89) E.L.T. 28 on the question of scope and applicability of Section 11D of the Act. The High Court had noted that in the absence of any provision of law to process and adjudicate upon any claim of the nature of in Section 11D of the Act, proceedings in the nature of show cause notice was without any jurisdiction. The Court however made it clear that any liability and oblig .....

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