1993 (3) TMI 366

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..... kar Advocates. JUDGEMENT K. Sankararaman, Member (T) - (1.) SINCE the Appeal itself is being decided at the threshold stage on the question of non-maintainability of the same put forth by the Department, the Stay Petition is irrelevant. (2.) WHEN the case was called Shri B.B. Sarkar, learned Departmental Representative submitted that this Appeal is not maintainable as the same had been filed .....

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..... esh Appeal is necessary, concluded Shri Sarkar. Shri N.K. Majumder, learned Counsel for the Petitioners stated in reply that they had, in fact, received the Order-in-Appeal passed by the Collector (Appeals) which he showed to us. He pleaded that, in the interest of justice, the Appeal already filed by them may be taken as applicable to this Order-in-Appeal. He added that they have a strong case .....

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..... him. An appeal to the Tribunal can be filed, in terms of Section 35B of the Central Excises and Salt Act, 1944 against an order passed by the Collector (Appeals) under Section 35A ibid. Such an order by the Collector (Appeals) under Sub-section (3) of the said Section would be by way of confirming, modifying or annulling the decision or order appealed against or referring the case back to the adju .....

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