1983 (9) TMI 277 - AT - Central Excise

Summary

The appeal was transferred to CEGAT New Delhi under Section 35P of the Central Excises & Salt Act, 1944. The Collector's order modifying the Asstt. Collector's order was deemed improper as the Asstt. Collector lacked jurisdiction. The impugned order was set aside, and the matter was remitted for de novo adjudication by the Asstt. Collector with jurisdiction within 4 months.