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1995 (3) TMI 277

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..... S.K. Bhatnagar, Vice President]. This is a stay application filed with reference to order of the Collector of Central Excise dated 1-9-1993 and styled as Addendum dated 24-1-1995. 2. The learned Counsel stated that the learned Collector has passed the final order-in-original No. 19/93, dated 24-1-1995 but after 16 months, they were surprised to receive this Addendum by which a demand of Rs .....

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..... d that too even without issuing a notice. 5. In a similar matter, the Tribunal had also held that such an order could not be passed as the officer becomes functus officio of issue in an order reported in [1990 (46) E.L.T. 427]. 6. He would therefore, pray for stay of operation of this order and further requested that since this is the only point involved, the appeal itself may be taken up and .....

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..... part of the Collector s order which would go to show that this demand has been raised in pursuance or as a consequence to the Collector s order or flows therefrom. 11. We have considered the submissions. We feel that prima facie the learned Counsel s contentions have a strong force. The impugned order describes itself as an addendum to the original order and has been signed by the Collector hims .....

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