1983 (4) TMI 169

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....r : S. Grover, Vice President].  - M/s. Mahendra Mills Ltd., Kalol, Gujarat, filed a revision petition before the Central Government on 19th January 1977 against the Order No. 1775/76 passed by the Appellate Collector of Central Excise, Bombay on 1-11-1976. By virtue of the provisions of Section 35(P) of the Central Excises and Salt Act, 1944, the same has been transferred to the Tribunal as....

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....Appellate Tribunal.-  (1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such direction, as the Appellate Tribunal may think fit, for a fresh ....