Search Results Page

Search Results

1 - 2 of 2 (0.28 seconds)
Documents citing Hasmukhlal Amritlal Mehta And Others vs N.B. Sonavene And Others on 15 October, 1981

Indian Explosives Ltd. vs Collector Of Central Excise on 14 August, 1995

Forgetting further that he cannot reconsider the question which has already been decided by the Collector (Appeals) (See Hasmukhlal Amritlal Mehta v. N.B. Sonavene, (supra) and then as a result of the Order of the Collector (Appeals) the entire matter before him was not at large and he was not free to decide the case in his own way and also to decide the question of limitation again (See Scientific Instruments Company Ltd. v. Collector of Customs, (supra). In a nutshell, he was bound by the Order dated 18-11-1982 passed by the Collector (Appeals) holding that the claim was within time. It is again unfortunate that while deciding the appeal filed by the appellants against the readjudication order dated 7-1-1985 the Collector (Appeals) also failed to take note of the earlier Order passed by his predecessor on 18-11-1982 which was referred to in the readjudication order passed by the Assistant Collector inasmuch as he was very much bound by the earlier Order passed by his predecessor in the instant case which was admittedly never reviewed or challenged in appeal by the department. Under these circumstances. I have no hesitation in holding that the impugned order holding the claim of the appellants as time-barred is without jurisdiction and therefore it cannot be allowed to stay even for a moment.
Customs, Excise and Gold Tribunal - Delhi Cites 11 - Cited by 4 - Full Document
1