9911796707
TMI Blog1989 (3) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... r (J) (Oral)]. - This is an appeal filed by the Collector of Central Excise, Belgaum, and is directed against the impugned order of the Collector of Central Excise (Appeals), Madras dated 22-5-1987. The respondents are absent and there is no request for adjournment. We, therefore, propose to dispose of the appeal after hearing the learned S.D.R. and considering the pleas urged by the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion passed by the Assistant Collector, which was challenged in appeal before the lower appellate authority who under the impugned order held that inasmuch as longer period of limitation in terms of the proviso to Section 11A of the Central Excises Salt Act, 1944 had been invoked after 27-12-1985 the Assistant Collector would not have jurisdiction to adjudicate such cases and the proper authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r does not call for any interference at the hands of the Tribunal, since there is no allegation of suppression. The show cause notice is void and cannot be maintained . The respondents have further pleaded that de novo proceedings is not sustainable since the Collector has already formed an adverse presumption against the respondents by filing appeal before the Tribunal. 5. We have carefully ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise. Inasmuch as the Assistant Collector has no jurisdiction to adjudicate the case, it is ab initio void and non-est in law. It is well settled that an order which is ab initio void or non-est does not create legal consequences and the void nature of the order does not have to be declared by any court of law. Even if the order of the original authority is without jurisdiction, ab initio vo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise has not gone into the merits of the issue at all and merely directed the appeal being filed against the impugned order only on the ground that the lower appellate authority should have remanded the issue for a de novo proceedings by the proper authority. We have already held that the Collector of Central Excise has jurisdiction to adjudicate the case under the law in the facts and circums ..... X X X X Extracts X X X X X X X X Extracts X X X X
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