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TMI Blog1994 (11) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri DD Gwalani, Advovate, for the Respondents [Order per : R. Jayaraman, Member (T)]. - Both the appeals involve in consideration of the same issue but on different set of facts. They have been disposed of by the Collector (Appeals), by a single Order-in-Appeal No. HN-1459/60/B.II/379-380/85, dated 2-4-1986. There were two adjudication orders passed by the Assistant Collector - one is dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endment having come into effect from 11-5-1984. 2. Shri Harnek Singh, the Ld. JDR, pleads that in both the cases, when the order-in-original was passed by the Asstt. Collector, the period available to the department for review was two years as per Section 35E(3) of the Act. This came to be restricted to one year with effect from 11-5-1984. Hence going by the period available at the time, whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp;After hearing both the sides, we find that the same issue has been considered by one of us (Shri P.K. Desai, Member (J)) in the case of Collector v. Bajaj Auto Ltd., which is reported in 1990 (50) E.L.T. 80 (Tri.). This decision of my learned brother is based on an earlier decision in the case of Sarabhai Chemicals reported in 1986 (26) E.L.T. 1057. It is found that the Supreme Court in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt] Judgment cited above. Though the case of Atma Steel of Larger Bench has been cited before us, we are of the view that in this case right to appeal and the period prescribed for filing the appeal, where the period for review has been curtailed all of a sudden is required to be considered. The ratio of the Supreme Court decision will be more applicable than the ratio in the case of Atma Steel, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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