1988 (3) TMI 340

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....ri L.C. Chakraborti, JDR, for the Respondent. [Order per : V.T. Raghavachari, Member (J)]. -As against the order dated 13-9-1979 of the Assistant Collector giving the reasons for the finalisation of the pricelists effective from 1-10-1975 to 31-3-1976 filed by the appellants M/s. Arunachal Plywood Industries Ltd, they preferred a revision petition to the Central Board of Excise and Customs u....

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.... "Please refer to your letter reference No. CE/(RG)/1183, dated 15-10-1980. I am directed to inform you that the Collector does not like to review the order passed by the Assistant Collector of Central Excise, Dibrugarh." This is in the form of letter signed by the Superintendent (Technical), evidently on behalf of the Collector. 4.  Therefore, this impugned order gives no reasons, an....

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....fter the appointed day, under Section 35A as it stood immediately before that day, would be entitled to prefer an appeal to this Tribunal. That would indicate that in respect of matters pending before the Executive Collector under Section 35A (as it then stood) the Collector would be entitled to continue the proceeding and pass an order even after the appointed day (11-10-1982). Therefore, the jur....