1983 (5) TMI 250

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... G. Sankaran, Member (T)]. - This is a revision 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 Excise .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he appeal before us, it has been urged that there 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 conten .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l in the light of the observation contained hereinbefore and after giving the appellants an option to file five separate appeals or to restrict the single appeal to one assessment order in dispute, and thereafter, dispose of the appeal in accordance with law. The Appellate Collector shall dispose of the matter on merits without reference to the question of time limit in view of our directions as a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X