1998 (4) TMI 313

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....ndent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Lasanto Laboratories, the Order-in-Appeal dated 27-9-1991 passed by the Collector of Central Excise (Appeals), Bombay is under challenge. In the Order-in Appeal, the Collector of Central Excise (Appeals), Bombay had come to a finding that there had been mis-statement and suppression of the relevant information r....

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....heard Shri H.K. Jain, SDR and have gone through the facts on record. 5. We find that the ld. Collector of Central Excise (Appeals) had set aside the Order-in-Original and had directed that the relevant papers be transferred to the jurisdictional Collector of Central Excise for being decided by him on the ground that he was the competent authority to adjudicate the show cause notice-cum-dem....