1998 (3) TMI 436

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.... the Appellant. Shri M. Ali, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Appeal E/2652/89-A is directed against Order-in-Original No. 41/88, dated 1-12-1988 passed by the Additional Collector of Central Excise, Bombay-I. The other three appeals are directed against Order-in-Original No. 91/91, dated 5-11-1990 also passed by the Additional Collector, Central Exci....

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....n of penalty on each concern. 3. The Additional Collector passed Order No. 41/88 confirming the demand proposed on the two processors and imposing penalty on each of the concerns referred to above. M/s. Rainbow Textiles challenged this order before the High Court of Bombay. Department agreed before the High Court to withdraw the impugned order and assured that fresh personal hearing will b....

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.... cannot confirm an order which has already been withdrawn. Proceedings before the High Court clearly indicated that the Additional Collector must pass a fresh order after fresh personal hearing. Such an order must conform to the requirements of  an order such as specific confirmation or otherwise of demand and specific confirmation or otherwise of imposition of penalty. There is a serious def....