1988 (3) TMI 340 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal, set aside the order of the Collector of Central Excise, Shillong dated 14-10-1980, and remitted the matter for reconsideration. The Collector's non-speaking order lacked reasons for upholding the Assistant Collector's decision. The Tribunal clarified that the Collector could continue proceedings initiated before the amendment in 1982, even though the Executive Collector no longer had revision powers under Section 35A.