1984 (12) TMI 306 - AT - Central Excise

Summary

Issues:
Appeal against Appellate Collector's order dated 2-5-1981; Maintainability of the appeal before the Tribunal.

Analysis:
The matter was originally a Revision Application before the Central Government and was transferred to the Tribunal, treated as an appeal. The appeal was directed against an order-in-Appeal dated 2-5-1981. The Respondent argued that with the passing of the Appellate Collector's subsequent order dated 22-6-1982, the original order dated 2-5-1981 ceased to survive, making the current appeal not maintainable. The Appellants contended that the order dated 2-5-1981 still stood as the subsequent orders did not dispose of the issues raised. The Tribunal noted that the order dated 2-5-1981 was a remand order leading to fresh proceedings and subsequent orders. As no appeal was filed against the order dated 22-6-1982, the Tribunal could not consider it. Therefore, the Tribunal found the appeal before them not maintainable in law and dismissed it.

This case involved the interpretation of the effect of subsequent orders on an initial remand order by the Appellate Collector. The Tribunal clarified that the order dated 2-5-1981 did not survive as it was a remand order that led to further proceedings and subsequent orders. The Appellants' argument that the subsequent orders did not dispose of the issues raised was not accepted by the Tribunal. The Tribunal emphasized that for the subsequent order dated 22-6-1982 to be considered, an appeal against it should have been filed, which was not the case. Therefore, the Tribunal concluded that the appeal before them was not maintainable in law due to the non-survival of the initial order and dismissed it accordingly.