1985 (11) TMI 126

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....ondents. [Order per : D.N. Lal, Member(T)] .-This is an appeal preferred by the Collector of Central Excise, Belgaum challenging the legality and propriety of the order dated 19-11-1984 passed by the Collector of Central Excise (Appeals), Madras. By the said order, the Collector (Appeals) set aside the adjudication order dated 4-6-1984 passed by the Assistant Collector of Central Excise, Hubli. ....

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....the ground that the Assistant Collector had no power under the statute to cancel his own order as he had done in the present case. Para 5 of the order of the learned Collector (Appeals) is relevant and sets out the legal position correctly. We agree with the finding of the Collector (Appeals) that having passed an order on an earlier date, it was not open to the Assistant Collector to cancel the s....