TMI Blog1991 (7) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... legality of order dated December 17, 1983 passed by Collector of Central Excise, Bombay-II, holding that the petitioners are liable to pay excise duty in respect of manufacture of "Hot Mix Asphalt" and the duty leviable is Rs. 2,52,325.73 for manufacture of quantity valued at Rs. 45,82,706.80 between the period commencing from June 18, 1977 and ending with September 24, 1979. The impugned order i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ased in a truck called dumper, which is taken on the road site. The dumper then empties the asphalt mix in a paver on the road site which spreads the mix on the road in an even manner like a carpet. A show cause notice was issued to the petitioners to explain why action should not be taken for controvention of the provisions of the Central Excise Rules. The gravaman of the charge was that the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rlier order dated September 23, 1980 passed by the Collector of Central Excise (Appeals) where it was held that the asphalt mix is not goods liable to excise duty. The impugned order recites that the earlier order is not correct. We fail to appreciate how it is permissible for the subsequent Collector to sit in appeal over the order passed by his predecessor. Apart from this consideration, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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