Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1983 (12) TMI 281

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n, SDR, for the Respondent. ORDER M/s. Kota Box Manufacturing Co. Kota (hereinafter called the 'applicant') filed a revision application to the Central Government, Ministry of Finance, Department of Revenue, New Delhi on 22-2-1978 and the same was transferred to this Tribunal under Section 35P of the Central Excises and Salt Act, 1944 and as such was treated as appeal. 2. During the course .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o amend the revision application or be permitted to file a supplementary application. 4. He also alleged that inadvertently he has made the Collector of Central Excise (Appeals), New Delhi as respondent instead of the Collector Central Excise, Jaipur as the case relates to Kota, which is within the jurisdiction of the Collector of Central Excise, Jaipur. 5. We have heard Shri R.K. Jain .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... spects. 8. Regarding the mentioning of the Collector of Central Excise, Jaipur as a respondent instead of Collector of Central Excise (Appeals), New Delhi, no prejudice would also be caused to the respondent as this amendment is only with respect to the procedural matter based on the jurisdiction. 9. Under these circumstances, we allow the application filed by the applicant. The supple .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates