1983 (12) TMI 281

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....e Appellant. Shri A.K. Jain, SDR, for the Respondent. ORDER M/s. Kota Box Manufacturing Co. Kota (hereinafter called the 'applicant') filed a revision application to the Central Government, Ministry of Finance, Department of Revenue, New Delhi on 22-2-1978 and the same was transferred to this Tribunal under Section 35P of the Central Excises and Salt Act, 1944 and as such was treated as a....

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....f law and, therefore, he be allowed to amend the revision application or be permitted to file a supplementary application. 4. He also alleged that inadvertently he has made the Collector of Central Excise (Appeals), New Delhi as respondent instead of the Collector Central Excise, Jaipur as the case relates to Kota, which is within the jurisdiction of the Collector of Central Excise, Jaipur....