1987 (5) TMI 292

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....A., for the Respondents. [Order per : V.T. Raghavachari, Member (J)]. - This appeal and connected appeal Excise A.No. 1138 of 80-D were heard together earlier and under order dated 15-7-1986 [1986 (26) E.L.T. 947] it had been held that Appeal No. 1138/80-D was to be dismissed but that the present appeal (1059/80-D) be posted for hearing on merits with reference to the part dealing with confi....

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....tor under order dated 10-10-1979. The Central Govt. being of the view that the said order was not legal, proper and correct issued notice dated 21-8-1980 under Section 36(2) of the Central Excises and Salt Act. It is the proceedings so initiated that, on transfer, was numbered as Excise Appeal No. 1059 of 80-D of this Tribunal. As earlier mentioned under order dated 15-7-1986 the said show cause n....

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....ile Shri Sridharan pointed out that use of power in raising steam had not even been alleged in the proceeding before the lower authorities, he further contended that in any event on the facts and in the circumstances of this case the imposition of penalty or order for confiscation would be totally unjustified. As pointed out by him the respondents had addressed - the Supdt. placing before him all ....