1990 (3) TMI 205

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....Biswas, S.D.R., for the Respondents. [Order per : K. Sankararaman, Member (T)].  - This appeal by M/s. Calcutta Fabricating Co. Private Ltd. is directed against the Order of Adjudication dated 24-2-1989 passed by the Collector of Central Excise, Calcutta-I in terms of which he imposed a penalty of Rs. 10,000.00 on them under Rule 173Q of the Central Excise Rules. The finding against the....

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....nior Departmental Representative did not specifically controvert the points raised by the learned Consultant regarding their case adjudicated by the Assistant Collector vide his Order dated 30-12-1980 or their stand that they fall in the jurisdiction of Collector of Central Excise, Calcutta-II Collectorate and as such the Collector of Central Excise Calcutta-I had no jurisdiction to adjudicate a c....

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.... the Central Excises and Salt Act, 1944 would be relevant. In terms of this provision, every appeal against a decision or order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment shall be heard by a Special Bench. Whether the provision "relating, among other things, to the determinat....