FERINNI ELEVEN UP Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THE learned Counsel Shri S. Ganguly stated that this is a case in which the impugned Order-in-Original has been passed without issue of a Show Cause Notice, but the same was upheld by the Collector (Appeals) inspite of this fact being pointed out to him. Hence this Appeal.

(2.) Briefly, the facts are that the Assistant Collector issued one Show Cause Notice dated 1-8-1978 and thereafter, on hearing the parties dropped the proceedings on 1-4-1981 by Order No. 19 (23A) 1/AC/Cal X/78 dated 1-4-1981.

(3.) THE learned Assistant Collector thereupon issued a letter dated 29-9-1984 asking for fresh submission, if any, and after granting the hearing, he passed the impugned order dated 14-10-1985 against which they appealed to the Collector (Appeals) and the impugned order of the learned Collector (Appeals) was dated 19-5-1986.