1984 (1) TMI 308

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..... is a Revision Application filed by M/s. Devidayal Non-ferrous Industries Pvt. Ltd. dated 12-6-1979 and is directed against the order-in-appeal No. 1492/78 passed by the Appellate Collector of Central Excise, Bombay dated 2nd January, 1979, which has been transferred to this Tribunal and is being considered as an appeal. The short question involved in the appeal relates to assessment of aluminium s .....

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..... pearing on behalf of the appellants drew the attention of the Bench to the following judgments of the Bombay High Court : (1) M/s. Shakti Insulated Wires Pvt. Ltd. Anr. v. Union of India Ors. (reported in 1982 E.L.T. page 10). (2) M/s. Devidayal Rolling Refineries Pvt. Ltd. v. H.V. Nadkarni Ors. in the Misc. Petition Nos. 839 of 1979 (Judgment delivered on 16-8-1982) and the Tribunal .....

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..... ver, not able to produce any evidence to support his submission that the said amount of ₹ 21,954.96 was recovered by the Asstt. Collector in the manner stated by him. 2. The Departmental Representative stated that he has nothing to say in this case in view of the judgment referred to above. Though the above judgments were not in respect of the case covering aluminium strips, which is the .....

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