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TMI Blog1989 (7) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... has come up for hearing the learned Consultant for the respondents Shri Lachhman Dev raised a preliminary objection that the review proceedings initiated by the Govt. of India were already dropped as per order dated 6-9-1978 and hence the same cannot be transferred and survived as an appeal before this Tribunal. Secondly, he urged that review proceedings initiated by the Government of India in Order-in-Appeal No. 58/CE/Appeal/KNP/77 dated 10-2-1978 itself was barred by limitation. Bench heard both sides on the point of preliminary objection and reserved orders. 3. The facts, in so far as they are material for disposal of the preliminary objection, are that the Assistant Collector of Central Excise, Meerut disallowed the deduction of cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the various decisions and in view of the same view taken by the Review/Revision Bench of the Central Government, on similar issue in the case of Bangalore Bottling Company. The Review Bench of the Central Government consisted of two members which heard the matter and dropped the proceedings as per order dated 6-9-1978 but it was not communicated. Before issue of proposed order, one of the Member had taken the view that the matter has to be reconsidered in view of the information obtained on the developments regarding this issue and in view of his notes and in consultation with the Legal Cell of the Department it was kept pending and the same (Review Show Cause Notice) has been transferred to this Tribunal as an appeal as if it was a pend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers may say in regard to a particular matter does not become the action of the State until the advice of the Council of Ministers is accepted or deemed to be accepted by the head of the State. Indeed, it is possible that after expressing one opinion about a particular matter at a particular stage of Minister of the Council of Ministers may express quite a different opinion, one which maybe completely opposed to the earlier opinion. Therefore, to make the opinion amount to a decision of the Government, it must be communicated to the person concerned. In this context, the Hon ble Supreme Court has used the term communication emphasising that the expressed order by the competent person is to be communicated and not the opinion of the Adviser. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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