TMI Blog1999 (3) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... )]. The appellant filed this appeal against the Addendum to order passed by the Collector of Central Excise, which is captioned as Addendum to Order-in-Original No. 19/Collector/93. 2. In this Addendum to the Order-in-Original, the Collector of Central Excise confirmed the demand of Rs. 1,55,151.91 for the period July, 1986 to July, 1990 on the clearance of cement oxide colour by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at there was no provision under the Central Excise Act or under the Rules to pass such Addendum. He, further, submits that no notice was issued before confirming the demand in the impugned Addendum. He, therefore, prays that the appeal be allowed. 4. Ld. SDR. appearing on behalf of the revenue, submits that in the discussion and finding portion, the ld. Collector in respect of cement oxide colou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice dated 24-7-1991 demanding the central excise duty in respect of cement oxide colour was adjudicated by the Collector vide Order-in-Original No. 19/Collector/93, dated 24-1-1995. In the order portion, in respect of cement oxide colour, the ld. Collector held as under : (ii) I order that the benefit of Notification No. 114/73-C.E., dated 30-4-1973 should be extendable to Cement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. The contention of the appellant is that the Collector of Central Excise has no power under the Central Excise Act or under the Rules to issue such Addendum. Ld. S.D.R. appearing on behalf of the Revenue could not show any provision of Act or of Rules a empowering the Collector of Central Excise to issue such Addendum after passing the adjudication order. We find that once an adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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