1984 (1) TMI 308

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....pellants. Shri K.V. Kunhikrishnan, J.D.R., for the Respondent. ORDER This is a Revision Application filed by M/s. Devidayal Non-ferrous Industries Pvt. Ltd. dated 12-6-1979 and is directed against the order-in-appeal No. 1492/78 passed by the Appellate Collector of Central Excise, Bombay dated 2nd January, 1979, which has been transferred to this Tribunal and is being considered as an app....

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....sstt. Collector and dismissed the appeal. Shri H.S. Durve, Chartered Accountant, appearing on behalf of the appellants drew the attention of the Bench to the following judgments of the Bombay High Court : (1) M/s. Shakti Insulated Wires Pvt. Ltd. & Anr. v. Union of India & Ors. (reported in 1982 E.L.T. page 10). (2) M/s. Devidayal Rolling & Refineries Pvt. Ltd. v. H.V. Nadkarni & O....

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....o represent their case before the Asstt. Collector of Central Excise. Shri Durve was, however, not able to produce any evidence to support his submission that the said amount of Rs. 21,954.96 was recovered by the Asstt. Collector in the manner stated by him. 2. The Departmental Representative stated that he has nothing to say in this case in view of the judgment referred to above. Though t....