1989 (3) TMI 279

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....ant. None, for the Respondent. [Order per: S. Kalyanam, Member (J) (Oral)].  - This is an appeal filed by the Collector of Central Excise, Belgaum, and is directed against the impugned order of the Collector of Central Excise (Appeals), Madras dated 22-5-1987. The respondents are absent and there is no request for adjournment. We, therefore, propose to dispose of the appeal after hea....

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....not be levied. The show cause notice culminated in the order of adjudication passed by the Assistant Collector, which was challenged in appeal before the lower appellate authority who under the impugned order held that inasmuch as longer period of limitation in terms of the proviso to Section 11A of the Central Excises & Salt Act, 1944 had been invoked after 27-12-1985 the Assistant Collector woul....

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.... In the cross-objection, the respondents have stated that the impugned order does not call for any interference at the hands of the Tribunal, since there is no allegation of suppression. The show cause notice is "void" and "cannot be maintained". The respondents have further pleaded that de novo proceedings is not sustainable since the Collector has already formed an adverse presumption against th....

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....eration of law, would stand transferred to the file of the Collector of Central Excise. Inasmuch as the Assistant Collector has no jurisdiction to adjudicate the case, it is ab initio void and non-est in law. It is well settled that an order which is ab initio void or non-est does not create legal consequences and the void nature of the order does not have to be declared by any court of law. Even ....