1987 (2) TMI 300

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....or the Respondents. [Order per : M. Santhanam, Member (J)]. - The department has come forward with this appeal against the order passed by the Appellate Collector of Central Excise, Calcutta, dated 14-6-1982. 2.  The Asstt. Collector confirmed the demand for differential duty after classifying the indicator lamps under Sub-item 1 of Item No. 32 in view of Trade Notice No.22/Electric ....

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.... appeal filed before us. In the Form A-3 relating to relief's claimed in appeal, there is an arrow mark mentioning "AS IN ANNEXURE-A". The grounds of appeal have not been set out as required under the Rules. Rule 8 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 envisages that every Memorandum of Appeal should set forth concisely and under distinct heads the gr....

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....ng on record to show how he was authorised to file this appeal. We are constraint to point out that the proceedings have been taken in a casual manner and none of the rules regarding filing of the appeal have been followed either. The appeal by the department puts the other party to a disadvantage in that has to defend himself. In such circumstances, we desire to point out that greater care and ci....