1980 (3) TMI 93

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....e validity of certain proceedings invitiated by the Collector of Central Excise, Bombay, as a consequence of Board's order-in-appeal, dated 6-3-1969, vacating the Collector's order-in-original, dated 23-11-1966, without prejudice to the Collector's right to re-adjudicate the case after complying with the principles of natural justice. When the Collector of Central Excise, Bombay, started the proce....

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....tioner at Bombay on 12-3-1980, the learned counsel submitted that there was only a short legal point to be decided and that too based on the Madras High Court judgment in the case of Collector of Central Excise v. V.K. Palappanadar (AIR 1964 Madras 111) and the Gujarat High Court judgment in the case of Marsden Spinning & Weaving Co. v. Superintendent of Central Excise, Ahmedabad (6 G.L.R. p. 350)....

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....ed by the absence of express words. We must look to the substance of the order and not the mere form of it and see whether the intention that there should be a remand or a de novo inquiry is sufficiently expressed on a fair and reasonable reading of the order. The question which we must ask ourselves is: Did the Central Board of Revenue vacate the order of the second respondent with a view to putt....