TMI Blog1983 (9) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... was initially filed as a Revision Application before the Central Government, which under Section 35P of the Central Excises Salt Act, 1944, has come as transferred proceedings to this Tribunal, for disposal as if it were an appeal filed before it. 2. At the outset Shri A.K. Jain, SDR, submitted that despite written and telephonic requests to the Collector, he has not received the relevant rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... di submitted that in the light of this clear finding, the Collector should have quashed the Asstt. Collector s order and remitted the case to the Asstt. Collector having jurisdiction to adjudicate the case de novo. Instead of doing so, the Collector in the operative part of the order contained in para 5 passed orders on merits, modifying the Asstt. Collector s order. Shri Bedi submitted that an or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-1979, could and should not have proceeded to modify the very same order. The only course open to him was to quash the order passed without jurisdiction which was a nullity in the eyes of law. He could have remitted the matter to the Assistant Collector having jurisdiction for a de novo adjudication. The Collector s order, in our opinion, is, therefore, neither legal nor proper. We are also not i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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