TMI Blog1996 (1) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... dent]. Appellant, a manufacturer of vanaspati has filed his appeal being aggrieved by the Order No. 73-MP/Collr/88, dated 26-12-1988 passed by the Collector of Central Excise, Patna. The learned counsel for the appellant submitted that the appellant s grievance is regarding the three findings in relation to alleged undervaluation. Findings are recorded under three separate heads, namely dist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned counsel placed a copy of the order dated 21-9-1995 passed by the High Court of Patna in WP No. 3485 of 1994 between the appellant and Board of Industrial Financial Reconstruction and Others where the learned Judge has observed as follows :- I am of the view that before hammering in the final nails in the Company s coffin, it would be worthwhile to once more investigate whether there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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