UNIVERSAL ASBESTOS MFG CO P LTD Vs. COLLECTOR OF CENTRAL EXCISE
LAWS(CE)-1986-10-2
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on October 08,1986

Appellant
VERSUS
Respondents

JUDGEMENT

B. Prasad, Member (J) - (1.)HEARD Shri Das and Shri Thakur for some time.
(2.)On account of the view that we are going to take in this appeal, we do not propose to enter into the merits of the case.
It appears that originally by Order-in-Original No. 208/(22F)80-Collector-20/81 dated 2-3-1981, the learned Collector was pleased to impose excise duty and also penalty on the appellant. The appellant went up in an appeal against this order before the Central Board of Excise & Customs. By order No. 481P of 1981 dated 21-8-1981, the learned Board set aside the above mentioned order of the Collector and remanded the case back to the Collector for de novo adjudication after affording full opportunity to the appellants to put up their defence and after observing the principles of natural justice.

(3.)THEREAFTER the learned Collector by his order-in-original No. 5 De novo (22F)80/Collr.54/82 dated 15-7-1982 held that there was no justification to change the order already passed by the Collector. The concluding portion of his order runs as follows:-
"I, therefore, confirm the earlier Order-in-original No. 208/(22F)80-Collr-20/81 dated 2-3-1981".



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