TaxTMI 
TaxTMI 
1991 (2) TMI 249
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....ants within a fortnight and which should be paid forthwith by them. Besides, the Collector had also imposed a penalty of Rs. 50,000/- on the applicants for various contraventions alleged in the show cause notice. Among the grounds on which stay is sought are the following :- (a) The Collector has treated the relationship between the applicants and certain independent manufacturers as of one unit employing another unit on hired labour basis; (b) The Collector has held independent manufacturers as dummies and facade to benefit the applicants to get his value of their clearances within the exemption limits available to small scale units; (c) the proceedings have been initiated as well as....
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....have been replaced by the following words :- "is posted as Collector of Central Excise against the newly created post in the Central Excise Collectorate, Delhi. He will look after the item of work as indicated in Annexure II of the Ministry of Finance (Department of Revenue) Letter F. No. A-11013/4/89-Ad. IV dated 29-9-1989." 4. Shri Jain's point was that the initial appointment of Shri K.L. Verma was as Collector (Judicial). But Collector (Judicial) had not been vested with the powers of Collector of Central Excise under the Central Excise Act and Rules, and this error was sought to be rectified by a subsequent corrigendum issued on 23rd April, 1990. The impugned adjudication order was passed on 30th March, 1990 at a time when Shri K.L. ....
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....llector North Zone :- (a) Office Order No. 8/88 dated 29th April, 1988 about the posting of Shri Tarun Roy as Collector of Central Excise, Delhi in the grade of Collector of Customs & Central Excise. (b) Office Order No. 128/88 dated 14th September, 1988 about the promotion, posting and transfer of Shri Tarun Roy as Collector of Central Excise, Delhi and Principal Collector, North Zone. 8. Shri Arora explained that by the Order dated 29th April, 1988, Shri Tarun Roy was posted as Collector of Central Excise, Delhi and, in that capacity, he was vested with the jurisdiction and powers of Collector, Central Excise, Delhi. Shri Arora stated that as is notified in the second Office Order, even after his pro....
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....is could not mean that such officers ceased to be Assistant Collectors or that they were not lawfully vested with the powers under the Act and the Rules. He stated that the words in the brackets were meant to differentiate one Assistant Collector from the other to avoid any confusion and this is the method which is commonly adopted for that purpose. 10. As regards the question of quantification of the demand by the Assistant Collector in pursuance of an order of the Collector, Shri Arora stated that if the appellants were aggrieved the only forum before whom they could agitate the matter was the Collector of Central Excise (Appeals) and not the Tribunal. 11. We have carefully considered the matter and the submissions made by both sides du....