1978 (9) TMI 67

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.... Central Government has called for and examined the records relating to the proceeding in which the impugned order V(14F)2-14/77/2990 dated March 22, 1978 has been passed by the Appl. Collector of Central Excise, Bombay in order to satisfy itself whether the said order was legal, proper and correct. 2. From a perusal of the case records, it appears that the Appellate Collector has set aside the....

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....n any case, the Appellate Authority could not remand the case to the Collector of Central Excise, Bombay who is not amenable to his jurisdiction. Further merely because some seizure is effected on the date when the Deputy Collector visited the factory premises does not establish the fact that while adjudicating the case the said Deputy Collector (even if the same Deputy Collector adjudicated the c....