1992 (1) TMI 232

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..... mani, Member (T)]. Arguing on the ROM application, Shri Manoj Sanklecha, learned Counsel for the appellants referred to the last para of the order of the Tribunal where it deals with the date from which higher duty under the notifications are to be applied. He referred to the Tribunal s finding and submitted that the Notification Nos. 1/90 and 2/90 was available to the public with effect fro .....

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..... has given clear finding holding that the Additional Collector was well within his powers to do so. 2. We have given careful consideration to the submissions made by the learned Counsel and the learned DR. The issue in the main apeal was for quashing the Order of the Additional Collector dated 25-1-1990. The various grounds for quashing such order of the Additional Collector has been considered a .....

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..... with in the order of the Additional Collector against which the appeal was filed. Secondly, neither the appellants nor the department had relied on any evidence to indicate when the Government Press authorities who printed the notification in the Gazette made it available for sale to the public. The fact that it was available in the Excise Law Times in February was culled out by the Tribunal only .....

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