1982 (6) TMI 250

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..... an appeal from M/s. Fertilizers Corporation of India Ltd. against -the orders of the Addl. Collector of Central Excise, Patna demanding duty on hard coke manufactured by them and used in the factory during the period 1-3-75 to 29-4-75, amounting to ₹ 51,695.43 and imposing a penalty of ₹ 500/- on them. The Additional Collector has observed that as these goods are neither components of .....

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..... as of the appellants. They pointed out that in this case, the Additional Collector has demanded duty on hard coke for the period 1-3-75 to 29-4-75. He has also imposed a penalty on the appellants. 3. The question of recovering duty for the same period was considered by the Assistant Collector on the basis of an earlier Show Cause Notice but that Notice was withdrawn and a fresh Notice issued .....

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..... osition. The Assistant Collector had accepted that position and had passed suitable orders on that basis. It was not, therefore, open to the Additional Collector to reopen that position on the basis of the orders as have been passed. They accordingly pleaded that the orders of the Additional Collector be set aside. 4. The Board has considered the different contentions of the appellants. The .....

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