1995 (3) TMI 277

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....i J.P. Singh, JDR, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - This is a stay application filed with reference to order of the Collector of Central Excise dated 1-9-1993 and styled as Addendum dated 24-1-1995. 2. The learned Counsel stated that the learned Collector has passed the final order-in-original No. 19/93, dated 24-1-1995 but after 16 months, they we....

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.... authority of the Collector to reopen the matter and pass such an order and that too even without issuing a notice. 5. In a similar matter, the Tribunal had also held that such an order could not be passed as the officer becomes functus officio of issue in an order reported in [1990 (46) E.L.T. 427]. 6. He would therefore, pray for stay of operation of this order and further reques....

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....-1984 has been issued 10 months after the date of the final order. Further, there is nothing in the operative part of the Collector's order which would go to show that this demand has been raised in pursuance or as a consequence to the Collector's order or flows therefrom. 11. We have considered the submissions. We feel that prima facie the learned Counsel's contentions have a strong force. The....