TMI Blog1989 (5) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... es and Salt Act, 1944 and for quashing that order dated 23-2-1989, passed by the Collector, Central Excise (Appeals). 2. The learned advocate for the petitioners states that the petitioners are not now challenging the vires of Section 37B and are confining their challenge to the order dated 23-2-1989 only. He submitted that the order dated 23-2-1989 passed by the Collector (Appeals) deserves to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve and follow such orders, instructions and directions of the said Board : Provided that no such orders, instructions or directions shall be issued - (a) so as to require any Central Excise Officer to make a particular assessment or to dispose of a particular case in a particular manner; or (b) so as to interfere with the direction of the Collector of Central Excise (Appeals) in the exercise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n with respect to classification of excisable goods with a view to achieving uniformity, then such orders or instructions or directions must be regarded as binding on the Central Excise Officers for that purpose only. Though such orders or instructions or directions may not be binding on the Collector of Central Excise (Appeals) while he is exercising his appellate functions, it would not be prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se his discretion, while exercising appellate functions, consistently with such orders or instructions or directions. As that has not been done in this case, the order passed by the Collector of Central Excise (Appeals) will have to be quashed and set aside. 4. In the result, this petition is allowed. The order passed by the Collector of Central Excise (Appeals) on 23rd February, 1989 is quashed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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