1984 (12) TMI 306

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..... R Originally preferred as a Revision Application before the Central Government, now on transfer to this Tribunal, the matter is being treated as an appeal by us. 2. The appeal is directed against order-in-Appeal bearing C.No. 137-C.E/APPL/JPR/79, dated 2-5-1981 (Order-in-Appeal No. 9/JPR/C.E./81 dated 2-5-1981). 3. At the outset, the learned J.D.R. pointed out that in pursuance of the Ap .....

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..... Rajan submitted that the present appeal deserved to be dismissed on this preliminary ground. Shri Jain, the learned counsel for the appellants took us over the facts of the case and referred to the earlier adjudication by the Assistant Collector with reference to which appellate order dated 2-5-1981 was passed. The learned counsel was specifically asked whether the appellants had participated in .....

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..... ll survives and the appellants are entitled to challenge the same. 4. We have heard the learned counsel with great attention. We are unable, however, to accept his contention that the order dated 2-5-1981 passed by the Appellate Collector of Central Excise still survives. The order dated 2-5-1981 passed by the Appellate Collector of Central Excise was a remand order directing the Assistant Coll .....

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