1994 (7) TMI 186

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....ory, SDR, for the Respondent. [Order per : S. Kalyanam, Member (J)]. - Shri Krishna Srinivas, the learned Counsel for the appellant challenging the correctness of the impugned order of the Collector (Appeals), Bangalore dated 30-11-1990 submitted that the same is not sustainable in law because it proceeded on the basis as if the appeal was filed against the order of the Assistant Collector i....

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....94 (69) E.L.T. 71, Trade Notice issued by the Hyderabad Collectorate dated 22-4-1991 (E.L.T. 1991 Vol. 53 page T25), clarifying that Assistant Collector is the proper officer for the purpose mentioned above. Another Trade Notice has been issued by the Kochi Collectorate dated 19-7-1991 (E.L.T. Vol. 54 page T21) was also referred to by the learned Counsel. The learned Counsel also placed reliance o....