1983 (8) TMI 259

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....DR, for the Respondent. ORDER [Order per : Shri G. Sankaran]. - The captioned appeal was initially filed as a Revision Application before the Central Government which under Section 35P of the Central Excises and Salt Act, 1944, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it. 2. The dispute before us has had a long and chequer....

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....Central Government by way of he first revision petition dated 29-1-1969 which the revisional authority disposed of in MRF's favour by a short order (dated 2-11-1970) reading as follows :- "Having regard to all the facts and circumstances of the case, the Government of India are pleased to allow the revision application and direct that consequential relief be granted to the petitioner." 4.&em....

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....two claims, one dated 26-7-1971 for Rs. 1,62,948.30 and the other dated 26-7-1971 for Rs. 53,309.26, the Assistant Collector allowed the claims partially for the sum of Rs. 66,754.38 and Rs. 10,091.95. In so far as the balance amounts were concerned, the Asstt. Collector held that since they pertained to a period anterior to the 3 months period (provided in Central Excise Rule 11), they were hit b....

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....evisional authority. 7. Smt. Vijay Zutshi, appearing for the Respondent, equally strenuously defended the order of the lower authorities. 8. We have considered the submissions of both sides. Having regard to the facts and circumstances of the case and the unqualified and unconditional nature of the Order-in-Revision, we are of the considered view that it was not open to the lower a....