1989 (3) TMI 213

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....61, dated 23rd July, 1980 passed by the Collector of Central Excise (Appeals), Bombay. The said Revision Application stands transferred to the Tribunal in terms of the provisions of Section 35-P of the Central Excises & Salt Act, 1944 to be disposed of as an appeal. The learned Collector (Appeals) had disposed of 29 appeals vide Order-in-Appeal Nos. 1286/80 to 1314/80 by a consolidated order. Thereafter the appellants filed 28 more supplementary appeals and the same were presented in the Registry on 6th July, 1988 duly supported with application for condonation of delay. After hearing both the sides the delay in filing of the 28 supplementary appeals is condoned. 2. The matter had come up tor hearing earlier and was argued by Shri R.N. B....

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.... and every item under this head. In our opinion, it is best left to the revisional authority to examine the claim of the petitioner in that regard because that is the claim which the petitioner is agitating in the revision preferred by it. Since, however, cash discount was a single item and similarly equalised freight was also a single item, we have thought it fit to hear the Advocate on the same and expressed our opinion. The final order in respect of these two items will naturally be passed by the revisional and reviewing authorities." A simple perusal of the above para will show that the Hon'ble High Court had left it to the Revisional Authority. Since the appellants do not press these appeals, we do not want to go into the merits of ....