1994 (1) TMI 145

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....am, SDR, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - This is an appeal against the order dated 25-6-1987 passed by the Collector of Central Excise (Appeals) Bombay. The facts briefly are that the appellants herein had filed claim for excess production rebate on Sugar amounting to Rs. 15,81,550.50 for the period May to September, 1982 under Notification No. 132/82. The A....

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....hs of the date of the direction for determination of the point arising out of above mentioned order of the Assistant Collector. 2. The Collector (Appeals) entertained the appeal filed by the Assistant Collector in pursuance of this direction of the Collector of Central Excise-Pune and in impugned order set aside order of the Assistant Collector granting the rebate and allowed the application....

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....missions of theirs although recorded in the impugned order yet no findings have been given thereon, but an order adverse to the appellant has been passed. The learned Counsel therefore, pleaded that the Collector (Appeals) order is null and void without jurisdiction. Heard Smt. Shanti Sundaram, learned SDR. 4. On careful consideration of the submissions made we find lot of substance in the p....