1999 (12) TMI 71

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssistant Collector, Central Excise and the first appellate order, dated the 29th October, 1993 passed by the Collector (Appeals), Central Excise. It is also prayed that a circular issued by the Central Board of Indirect Taxes, dated 15-12-1992 be quashed and the last prayer is that a judgment of the Customs, Excise Gold (Control) Appellate Tribunal passed in case of Chetna Industries v. Collecto .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tatutorily provided and, therefore, simply because the Tribunal has already taken same view on the matter, the appellate procedure cannot be by-passed. It was open to the petitioner to persuade the Tribunal to get the matter referred to a Larger Bench or to wait for the decision of the appeal and then adopt further course of legal action like a reference to the High Court. 4. As regards a circul .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X