1998 (11) TMI 395

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..... Order per : G.N. Srinivasan, Member (J)]. This is an appeal against the decision dated 24-12-1993 whereunder the Collector (Appeals) has directed the Assistant Collector to adopt a pattern indicated by the Collector (Appeals) in the earlier order. 2. The respondents were manufacturers of paints and varnishes falling under Chapter 32 of the Central Excise Tariff. The respondents had filed v .....

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..... t is contended by the Departmental Representative before us that even if the matter goes back to the Assistant Collector, the matter cannot be decided in view of the insufficiency of the accountal evidence given by the assessees. They also reiterated in ground 2, namely, no documentary evidence in the nature of stock records at the depots to denote the old stock pertaining to the assessee. The Dep .....

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..... 93 (65) E.L.T. 186] is not a judgment in the peculiar circumstances of the case brought before it. It was more in the nature of a declaration of law made by the High Court. Therefore, even if the argument sought to be made by the Departmental Representative that the judgment would be confining to the facts of the case, cannot be accepted. We therefore find the impugned order is not wrong in law an .....

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