1998 (1) TMI 132

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. [Order per : Justice U.L. Bhat, President]. -  Appellant is absent in spite of notice of hearing. There is no representation and no request for adjournment. We have heard Shri M. Ali, JDR and perused the papers. 2. This appeal is directed against the Order No. 40/91, dated 18-9-1991 passed by the Additional Collector of Central Excise, Bombay confirming demand of Rs. 1,11,46....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....isted the notice, the Additional Collector confirmed the demand. Hence the present appeal. 4. We find that Order No. 8/82 relied on in the show cause notice was set aside by the Tribunal by Order No. 1469/90-A in Appeal No. ED/SB/81-83-A. The Tribunal relying on the another judgment of the Tribunal set aside the order and remanded the case to the Collector for fresh disposal. Thereupon Col....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and in this view the demand would not lie. 5. The present dispute relates to a subsequent period. The facts referred to by the Collector in the aforesaid order are similar to the facts in the present case. There is no reason why the findings recorded by the Collector in the order dated 29-10-1991 should not be applied to the subsequent period covered by the present dispute. There is no dis....