2001 (7) TMI 905

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.... Shri B.V. Kumar, Advocate, for the Respondent. [Order per : Jeet Ram Kait, Member (T)]. -  This subject appeal has been filed by the Revenue against the Order-in-Original No. 16/96, dated 11-3-1996 passed by the Commissioner of Central Excise, Hyderabad. 2. The Respondents had filed an appeal and stay application against the Order-in-Original No. C. Ex. 16/96, dt. 11-3-96 passe....

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....-97 de novo proceedings were held and the Commissioner of Customs and Central Excise, Hyderabad-I passed Order-in-Original No. 25/97, dt. 31-10-97. The appellants filed an appeal and stay application against the said Order-in-Original No. 25/97, dt. 31-10-97 passed by the Commissioner of Customs and Central Excise, Hyderabad-I Commissionerate, Hyderabad. The said Appeals along with the Stay applic....

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.... The ld. Counsel has relied on the Tribunal decisions in the case of TELCO v. CCE, Pune reported in [1987 (32) E.L.T. 583 (T)] and the High Court of Judicature at Calcutta in the matter reported in [1979 (4) E.L.T. (J 457)]. He also drew our attention to para 7 of the above order which is extracted herein below. "7. In the circumstances, the Collector of Central Excise, Pune, had no jurisd....