TaxTMI 
TaxTMI 
1982 (2) TMI 187
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.... M/s. Coats of India Ltd. required a decision of the Collector for approaching the Tribunal in appeal as aforesaid, they requested the Collector accordingly and the Collector has thereafter issued to them the letter No. V-14 (30) 15/81 dated 6-1-1983. In Para 5 of this letter dated 6-1-1983 the Collector has informed M/s. Coats of India Ltd. to approach the Tribunal in case they feel aggrieved by this decision. M/s. Coats of India Ltd. have tendered this letter in original and have requested the Tribunal to admit the same as fresh evidence. 2.  The main cause of grievance is that the Collector had denied the appellants the benefit of Rule 56-A in regard to Notification No. 201/79 dated 4-6-1979 as amended by Notification No. 5/81 date....
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....of the goods in the appellant's factory and the amount of duty thereon. They would not have also maintained the statutory records, which would show the amount of duty paid on the inputs or the raw materials. The appellants, therefore, have no case for condonation of the delay in making the application in terms of Notification No. 201/79-C.E., dated 4-6-1979 as amended by Notification No. 5/81 dated 21-1-1991. He has also pointed out that the Collector did not have unlimited discretion to condone the delay. One of the conditions for condoning the delay was the lack of knowledge of manufacturer of the Notification. This condition is not fulfilled as it is admitted by the appellants that they were aware of the Notification but did not take the....
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.... & Salt Act inter alia includes the definition of "adjudicating authority" as inserted under Section 2(a) of the Central Excises and Salt Act, 1944. However, this definition is not very enlightening to determine as to what is actually implied by the definition of "adjudicating authority". To gauge the actual meaning of the term "adjudicating authority" we have to therefore gauge the other provisions of the Act. 4.  The only section which deals with "adjudication" is Section 33 of the Act. It is therefore plausible that the Legislature intended that only in respect of powers exercised by the Collector under Section 33 that the matter should be appealable to the Tribunal under Section 35B(1)(a). This interpretation is warranted on the b....