9911796707
TMI Blog1993 (2) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... eading to the filing of this writ petition are the following:- The petitioner admittedly succeeded before the Collector (Appeals) in the matter of levy of excise duty and the revenue not accepting the orders of the Collector (Appeals) preferred an appeal to the Tribunal. When the matter was pending before the Tribunal, the Collector, namely the 2nd respondent herein, has written a letter to the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ached herewith. (Emphasis supplied) Please note that the amount of duty already taken "as proforma credit relating to the extent of the portions of the materials which are disallowed and lying in your factory unused prior to 28-2-1982 has been included in the amount, now, demanded. You are required to remit the above amount within 10 days of receipt of this letter and to intimate the fact to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above together with a photostat copy of the credit challan for your information. As we agree withthedepartment's withdrawal of the appeal, we also request you to close the appeal as 'withdrawn'. Thanking you." Somehow or other the office of the 2nd respondent herein failed to take further action on the basis of the letter dated 31-8-1984 which resulted in the Tribunal passing orders on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that no doubt the 2nd respondent wrote a letter as extracted above and subsequently that decision was not informed to the Tribunal and the 2nd respondent was within his powers when he issued the demand in the light of the order of the Tribunal. 4. After hearing counsel on both sides, I am of the view that the 2nd respondent is not justified in issuing the impugned demand in the light ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
