2006 (5) TMI 231

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..... ent. [Order]. This is an appeal against the order of Assistant Commissioner seeking to demand Rs. 28,888/- (Rs. Twenty Eight Thousand Eight Hundred Eighty Eight Only) within seven days from the date of receipt of the order failing which excisable goods, plant machinery etc. of the appellants were liable to be attached with and disposed in terms of Section 11 of the Central Excise Act, 19 .....

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..... 477 (Tribunal) an order was passed by the Collector on the direction of the Collector was conveyed by the Assistant Commissioner it was held that the Assistant Collector merely communicated the decision of the Collector and the appeal will lie to Tribunal. It was accordingly submitted that in the present case the order of the Assistant Commissioner has to be treated as that of Commissioner and .....

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