1991 (2) TMI 158

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.... as mentioned by both the Assistant Collector in his order dated 22-6-1989 and by the Collector (Appeals) in his order-in-appeal No. 120790 dated 8-8-1990 particularly about the facts that appellants had accepted the fact of short-landing and settlement of their claims with the importers. 2. The Government finds that vide order-in-appeal No. 305/86-BCH dated 25-3-1986 the then Collector (Appeals)....

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....y on a limited point digression in respect of other contentions of the party in the subsequent order-in-original dated 22-6-1989 and order-in-appeal dated 8-8-1990 is wholly unwarranted. If one may say so, legal position is that by earlier proceedings culminating in the order dated 25-3-1986 of the Collector (Appeals) these authorities had become functus officio except on the limited point of rede....