TaxTMI 
TaxTMI 
1990 (10) TMI 208
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....to the respondents from time to time. No body has appeared on behalf of the respondents. Accordingly, we proceed to decide the same on merits. 2. Shri M. K. Sohal, learned JDR has appeared on behalf of the appellant. The matter had come up for hearing earlier on 31st July, 1990 and 17th August, 1990. And earlier also, on 31st July, 1990, the Bench had pointed out to the learned JDR that the review application filed by the Revenue is against the order passed by the Appellate Collector of Central Excise, Madras and, as such, an appeal should have been filed and not a review application and appeal should have been filed in terms of provision of Section 35B of the Central Excises & Salt Act, 1944, and not a review application under Section 3....
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....e Appellate Tribunal "Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order - (a) a decision or order passed by the Collector of Central Excise as an adjudicating authority; (b) an order passed by the Collector (Appeals) under Section 35A; (c) an order passed by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) (hereafter in this Chapter referred to as the Board) or the Appellate Collector of Central Excise under Section 35, as it stood immediately before the appointed day; (d) an order passed by the Board or the Collector of Central Excise, either before or after the appointed day, under Section 35A, as it stood....
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....1), which is pending immediately before the commencement of Section 47 of the Finance Act, 1984 before the Appellate Tribunal and any matter arising out of, or connected with, such appeal and which is so pending shall stand transferred on such commencement to the Central Government, and the Central Government shall deal with such appeal or matter under Section 35EE as if such appeal or matter were an application or a matter arising out of an application made to it under that Section. Sub-section (2) of Section 35B : "The Collector of Central Excise may, if he is of opinion that an order passed by the Appellate Collector of Central Excise under Section 35, as it stood immediately, before the appointed day, or the Collector (Appeals) un....
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.... (3) No order shall be made under sub-section (1) or sub-section (2) after the expiry of one year from the date of the decision or order of the adjudicating authority. (4) Where in pursuance of an order under sub-section (1) or sub-section (2), the adjudicating authority or the authorized officer makes an application to the Appellate Tribunal or the Collector (Appeals) within a period of three months from the date of communication of the order under sub-section (1) or sub-section (2) to the adjudicating authority, such application shall be heard by the Appellate Tribunal or the Collector (Appeals), as the case may be, as if such application were an appeal made against the decision or order of the adjudicating authority and the provisi....
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.... (2) of Section 35E of the Central Excises and Salt Act, 1944, as amended, I direct the Assistant Collector (Legal), Headquarters Office, Bangalore to file an application to the Appellate Tribunal under sub-section (4) of Section 35E of the Central Excises and Salt Act, 1944 in Form EA-5 against the Order-in-Appeal No. 57/82(B), dated 15-3-1982 passed by the Appellate Collector of Central Excise, Madras - 34, for quashing the said order and for restoration of order-in-original passed by the Assistant Collector of Central Excise, Rajajinagar Division, Bangalore. Sd/- (C.K. Gopalakrishnan) Collector of Central Excise & Customs, Bangalore. A simple perusal of the authorisation shows that the authorisation was for the filing of an a....