TaxTMI 
TaxTMI 
1999 (3) TMI 329
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....stava, SDR, for the Respondents. [Order per : S.S. Kang, Member (J)]. - The appellant filed this appeal against the Addendum to order passed by the Collector of Central Excise, which is captioned as Addendum to Order-in-Original No. 19/Collector/93. 2.  In this Addendum to the Order-in-Original, the Collector of Central Excise confirmed the demand of Rs. 1,55,151.91 for the period Ju....
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.... passed by him especially creating a liability of Rs. 1,55,151.91. He submits that there was no provision under the Central Excise Act or under the Rules to pass such Addendum. He, further, submits that no notice was issued before confirming the demand in the impugned Addendum. He, therefore, prays that the appeal be allowed. 4. Ld. SDR. appearing on behalf of the revenue, submits that in ....
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....e, prays that the appeal be dismissed. 5.  Heard both sides. 6. In this case, the show cause notice dated 24-7-1991 demanding the central excise duty in respect of cement oxide colour was adjudicated by the Collector vide Order-in-Original No. 19/Collector/93, dated 24-1-1995. In the order portion, in respect of cement oxide colour, the ld. Collector held as under : "(ii) I orde....
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....emand of Rs. 1,55,151.91 (BED Rs. 1,50,356.29 & SED Rs. 4,795.62) on the clearances of cement oxide colour." 8. The contention of the appellant is that the Collector of Central Excise has no power under the Central Excise Act or under the Rules to issue such Addendum. Ld. S.D.R. appearing on behalf of the Revenue could not show any provision of Act or of Rules a empowering the Collector of....