TMI Blog1983 (5) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... n application filed by M/s. Indian Oil Corpn. Ltd., (hereinafter referred to as the appellants) before the Central Government against the order-in-appeal No. 28-Cal/1979, dated 30-1-1979 passed by the Appellate Collector of Central Excise, Calcutta. It has come to this Tribunal as a transferred proceeding in terms of Section 35P(2) of the Central Excises and Salt Act for disposal as if it was an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no legal bar in filing a single appeal against several similar assessment orders just as there is no legal bar in passing a single order-in-appeal in relation to several appeals. 3. In this background of the matter, we consider that the action of the Appellate Collector in rejecting the appeal as a nullity, was not proper. While the contention of the appellants that there is no legal bar t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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