2002 (3) TMI 401

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri R.C. Sankhla, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  These appeals are against the order dated 24-2-94 of the Collector of Central Excise & Customs, Surat. The impugned order was passed in adjudication of show cause notice dated 1-8-91. The order received by the appellants did not bear the signature of the Collector. It showed as "Sd/- 24-2-94" over t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Tempered Glass Co. (P) Ltd. v. CCE, Chandigarh). Ld. Counsel also relied on the following decisions of the Tribunal :- 1.       2000 (120) E.L.T. 671 (T) in the case of Apple International v. CC, Nhava Sheva. 2.       2001 (127) E.L.T. 305 (T) in the case of Ram Steel Rolling & Forging Mills v. Commissioner of Central Excise, Mumbai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ccepted the assessee's argument that the Collector's order impugned in that appeal, not having been signed by the Collector, was not a valid order. The Bench held so by following the Tribunal's earlier decision in Garden Reach Shipbuilders & Engineers Ltd. v. CCE, Calcutta [1987 (31) E.L.T. 545]. The Bench, accordingly, set aside the Collector's order and remanded the case for de novo adjudication....