1996 (1) TMI 182

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant, a manufacturer of vanaspati has filed his appeal being aggrieved by the Order No. 73-MP/Collr/88, dated 26-12-1988 passed by the Collector of Central Excise, Patna. The learned counsel for the appellant submitted that the appellant's grievance is regarding the three findings in relation to alleged undervaluation. Findings ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t is pointed out that the appellant is a sick industry. Learned counsel placed a copy of the order dated 21-9-1995 passed by the High Court of Patna in WP No. 3485 of 1994 between the appellant and Board of Industrial & Financial Reconstruction and Others where the learned Judge has observed as follows :- "I am of the view that before hammering in the final nails in the Company's coffin, it would....