1983 (12) TMI 281

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Manufacturing Co. Kota (hereinafter called the applicant ) filed a revision application to the Central Government, Ministry of Finance, Department of Revenue, New Delhi on 22-2-1978 and the same was transferred to this Tribunal under Section 35P of the Central Excises and Salt Act, 1944 and as such was treated as appeal. 2. During the course of the proceedings Shri R.K. Jain, Consultant moved .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e a supplementary application. 4. He also alleged that inadvertently he has made the Collector of Central Excise (Appeals), New Delhi as respondent instead of the Collector Central Excise, Jaipur as the case relates to Kota, which is within the jurisdiction of the Collector of Central Excise, Jaipur. 5. We have heard Shri R.K. Jain, the Consultant for the applicant and Shri A.K. Jain, S.D.R. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Excise, Jaipur as a respondent instead of Collector of Central Excise (Appeals), New Delhi, no prejudice would also be caused to the respondent as this amendment is only with respect to the procedural matter based on the jurisdiction. 9. Under these circumstances, we allow the application filed by the applicant. The supplementary memorandum of appeal may be filed accordingly. - - TaxTMI - T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X