Customs, Excise and Gold Tribunal - Delhi
Indian Sugar And General Engg. ... vs Collector Of C. Ex. on 5 June, 1992
Equivalent citations: 1992(62)ELT657(TRI-DEL)
ORDER P.C. Jain, Member (T)
1. Shri A.K.S. Bedi, learned advocate has prayed for slaying the operation of the impugned order dated 27-2-1990. Since the controversy is very short and the impugned order is itself short, we, therefore, reproduce the same in full :-
"Sub:- Repair of old Tumbling digester reed, from M/s. Ballarpur Industries Ltd. Yamuna Nagar, Permission U/R 173 (H) - rejection thereof. Please refer to your application on the subject mentioned above.
In this regard I have been directed by the Assistant Collector to convey you that the Collector Central Excise, New Delhi has not acceded to your request for repair of old Tumbling digester referred above. This is for your information."
2. It is apparent from the aforesaid impugned order that the direction/order is of the Collector of Central Excise, New Delhi, whereas it has been communicated by the Superintendent, Central Excise on the direction of the Assistant Collector. Accordingly, appeal against such order lies to this Tribunal being an order of the Collector. This has been held so in Tribunal's judgment in the case of IOL Ltd. v. Collector of Customs [1992 (59) E.L.T. 477 (Tribunal)] . We also observe from the impugned order that there arc no reasons given for passing the aforesaid operative part of the order. In the circumstances we while allowing the slay application, at the same lime remand the matter to the Collector for readjudicating it in accordance with law after giving an opportunity of hearing to the applicants/appellants herein. We also direct, as has been urged by the learned advocate that the digester is ready for delivery, that the Collector should decide the case within the period upto 20th of June, 1992. Order to be given 'DASTI'.