1994 (7) TMI 186

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..... m, Member (J)]. Shri Krishna Srinivas, the learned Counsel for the appellant challenging the correctness of the impugned order of the Collector (Appeals), Bangalore dated 30-11-1990 submitted that the same is not sustainable in law because it proceeded on the basis as if the appeal was filed against the order of the Assistant Collector in regard to disallowance of Modvat Credit which is fact .....

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..... Collectorate dated 22-4-1991 (E.L.T. 1991 Vol. 53 page T25), clarifying that Assistant Collector is the proper officer for the purpose mentioned above. Another Trade Notice has been issued by the Kochi Collectorate dated 19-7-1991 (E.L.T. Vol. 54 page T21) was also referred to by the learned Counsel. The learned Counsel also placed reliance on the ruling of the West Regional Bench reported in 198 .....

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..... ority of law and without jurisdiction and therefore, void. In this view of the matter, the impugned order is modified and the order of the Superintendent, Central Excise is declared as void. However, this order will not preclude the Department from initiating such action for determining the eligibility of Modvat Credit to the appellants by the competent authority subject to bar of limitation as is .....

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