1991 (2) TMI 158

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lenge to certain finding of facts 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-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce to the lower authority being only 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 ....