TaxTMI 
TaxTMI 
1994 (9) TMI 181
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....r the Appellant. Shri K.K. Dutta, JDR, for the Respondents. [Order per : Harish Chander, President]. - Jaypee Forge Ltd., C-19/5, MIDC Taloja District Raigad has filed an appeal being aggrieved from the order passed by the Collector of Central Excise (Appeals), Bombay. A stay application-cum-early hearing application was also filed. Shri Gautam B. Doshi, the learned Chartered Accoun....
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....s, out of turn hearing may be granted. Shri K.K. Dutta, the learned JDR who is present on behalf of the respondent, has got no objection for permission for withdrawal of the prayer for grant of stay. Shri Dutta opposes the appellant's prayer for grant of out of turn hearing. 2. We have heard both the sides and have gone through the facts and circumstances of the case. The impugned order be....
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.... Accountant that the appeal is pending before the Collector (Appeals) and the Tribunal has got nothing to do with the order passed by the Assistant Collector. The appeal to the Tribunal is to be filed by an aggrieved person in terms of provisions of Section 35B of the Central Excises and Salt Act, 1944. Section 35B of the Central Excises & Salt Act, 1944 is reproduced below : "35B. Appeals....
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....usal of the same shows that where an order has been passed by the authorities mentioned in the section, appeal lies to the Tribunal. The order passed by the Assistant Collector is appealable to the Collector (Appeals). So, in these circumstances, we accept the prayer of the appellants' learned Chartered Accountant, Shri Doshi for the grant of permission for withdrawal of the prayer for grant of st....