1992 (2) TMI 191

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....s. [Order per : N.K. Bajpai, Member (T)]. - These appeals have been filed against common Order dated 10-4-1990 passed by Shri Gowri Shankar, Collector of Central Excise, Chandigarh demanding Central Excise duty of Rs. 61,69,933.80 from M/s. New India Dyeing & Finishing Mills and Rs. 5,55,259.95 from M/s. New India Printing Works under Rule 9(2) of the Central Excise Rules. By the same Order, he....

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....sed by Shri Gowri Shankar, Collector of Central Excise, Chandigarh on 10-4-1990 was a draft Order and was not a valid Order as understood in law. The Supreme Court's judgment in the case of Surendra Singh v. State of Uttar Pradesh, AIR 1954 S.C. 194 lays down the law on this subject and was cited before us by Shri A.K. Jain, learned Counsel of the appellants during the hearing of the stay petition....