1992 (2) TMI 191

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....spondent. None, for the Appellants. [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 Cent....

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....pplications have been allowed is that the order passed 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....

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....er we are of the view that the Order signed by the learned Collector being only a draft, it cannot be taken to be the final order of adjudication which he was to pass; it would have become final order when signed by him on the fair copy which he had directed to be put up to him. In coming to this conclusion we are guided by the judgment of Surendra Singh's case (supra). Without going into the meri....