1987 (5) TMI 243

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....rma, SDR, for the Respondents. [Order per : H.R. Syiem, Member (T)]. - When this matter came up before the bench on 14-4-1987, it first heard the application for change of name. The appellants M/s. Elphinstone Spinning and Weaving Mills Co. Ltd. asked that the name be changed to Elphinstone Spinning and Weaving Mills (U.C.) N.T.C. (South Maharashtra) Ltd., Bombay. The bench allowed the chang....

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....her. 3. We agree with this interpretation. In any case, there seems to be no great virtue in insisting that only laboratories which are research-and-test laboratories should get it, and not research laboratories or test laboratories. We are not able to agree with the learned Counsel for the department who said that the order of the lower authorities was correct. The refusal to allow the air-con....

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....the mills the same thing adding that the decision of the Collector was in exercise of the powers conferred on him under Notification No. 56/78-CE. and that no formal orders other than executive instructions were necessary. They were told that if they were aggrieved, they could make a representation to the Collector of Central Excise, Bombay. This is a piece of futility, because it is difficult to ....