1985 (4) TMI 304

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..... order of this Bench passed in the case : S. Raman of Paramakudi v. Collector of Central Excise, Madurai, and published as 1984-ECR 1605. It has been stated that the matter be heard by the Tribunal as the Collector (Appeals) has no jurisdiction. We note that the order in Raman s case was not a final decision in the matter but was only in the form of a request to the President for the constitution .....

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..... President had not found it necessary to constitute another Larger Bench for determining the same issue. In the circumstances, the case referred by the South Regional Bench had to be decided in terms of the decision in S.S. Agarwal s case. We observe that the order passed by the three Members Bench was not cited before the Regional Bench when the reference was made and that seems to be the reason .....

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