1984 (11) TMI 190

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....ction 35B of the Central Excises and Salt Act, 1944 praying mat In the circumstances stated therein, the Tribunal will be pleased to set aside the Order No. 53/84(G) dated 12-3-1984 passed by the Collector of Central Excise (Appeals), Madras and to restore the order in original No. 24/83 dated 8-9-1983 of the Assistant Collector of Central Excise, Kakinada Division. 2.  This appeal coming ....

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....t the Tribunal has taken a view in this matter vide Order in ED (BOM) Appeal No. 12/83 and C.O. No. 35/83 in the case of Collector of Central Excise, Bombay-I v. T.I. Cycles of India dated 18-5-1983 wherein the Tribunal has observed. - "In the interest of promotion of exports, the Government have issued instructions to the Collectors to condone minor procedural lapses and the Collector Seems to....