1990 (3) TMI 70

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.... the said rules which provides as follows :- "9(1)  Every memorandum of appeal shall be filed in quardruplicate and shall be accompanied by four copies (at least one of which shall be a certified copy) of the order appealed against and where such order is an order passed in appeal or revision, four copies (at least one of which shall be a certified copy) of the order appealed against and where such is an order passed in appeal or revision, four copies (at least one of which shall be a certified copy) also of the order of the adjudicating authority (2) In an appeal filed under the direction of the Collector or Administrator, the memorandum of appeal shall also be accompanied by an attested copy of the order containing such direction.....

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....used for protection and to facilitate transportation for reasons stated in detail in the adjudication order. Collector (Appeals) has, however, allowed the assessee's appeal on the ground that arguments put forward by the Asstt. Collector for disallowing the party's claim as not tenable. In view of Supreme Court's Judgment dated 7-10-1983 in the case of M/s. Bombay Tyre International v. U.O.I. and clarificatory Order dated 14/15-11-1983, it appears that the O/A passed by the Collector (Appeals) is not legal and proper and appeal to CEGAT against the same may be considered. The arguments advanced by the Asstt. Collector in her O/O dated 28-2-1986 (Pages 161-197/C of linked file ) portions marked `X' & `Y' at Pages 171-173 & 163-165/C of lin....