1984 (10) TMI 214

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....nt, for the Appellants. Shri V. Lakshmi Kumaran, S.D.R., for the Respondent. ORDER The facts of the case, briefly stated, are that the Assistant Collector of Central Excise, Rourkela, vide his letter dated 13-10-1983, addressed to the appellants, intimated them that according to Notification No. 118/75, as amended by Notification No. 105/82 dated 28-2-1982, goods falling under Tariff Item....

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....t payment of duty in terms of the said notification. 3. The Collector of Central Excise, Bhubaneswar has also passed an order bearing No. IV(2) 53-C.E./AT/84 dated 24-2-1984 in the same matter. According to this order, the Assistant Collector in his letter dated 13-10-1983 (referred to earlier) was merely communicating the order of the Collector of Central Excise, Bhubaneswar. It was not t....

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....sp;Shri Kapoor, Consultant, appearing on behalf of the appellants, submitted that the Collector, Bhubaneswar, had passed his order dated 24-2-1984 without giving to the appellants a show cause notice or opportunity of being heard. The Collector was not competent to adjudicate the matter once the Collector (Appeals) had disposed of the appeal before him against the Assistant Collector's order. If t....

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....ses and Salt Act, 1944 provides that the Collector of Central Excise may, if he is of opinion that an order passed by the Appellate Collector of Central Excise under Section 35, as it stood immediately before the appointed date, or the Collector (Appeals) under Section 35-A, is not legal or proper, direct any Central Excise Officer authorised by him in this behalf to appeal on his behalf to the Ap....