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Collector of Central Excise Vs. Velvet Products India - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided On
Judge
Reported in(1983)LC1434DTri(Kol.)kata
AppellantCollector of Central Excise
RespondentVelvet Products India
Excerpt:
.....asstt. collector and directed refund of fine and penalty.2. feeling aggrieved by the order, the deputy collector of central excise has preferred this appeal. under law the deputy collector is not competent to file any appeal against the order of the appellate collector. the deputy collector has not produced the authorisation, if any, issued by the collector authorising him to file the appeal.further, we find that the subject matter of this appeal is only rs. 2000/- which was the penalty imposed and rs. 1000/- which was imposed as fine.3. as the appeal is filed by a person not authorised and who is incompetent and having regard to the proviso to section 3sb, the object of which was to relieve the tribunal of petty matters and considering the fact that the appeal does not require laying.....
Judgment:
1. This appeal is directed against the order dated 11.10.82 passed by the Appellate Collector of Central Excise, Calcutta by which he' allowed tie appeal of the Respondent and set aside the order of the Asstt. Collector and directed refund of fine and penalty.

2. Feeling aggrieved by the order, the Deputy Collector of Central Excise has preferred this appeal. Under law the Deputy Collector is not competent to file any appeal against the order of the Appellate Collector. The Deputy Collector has not produced the authorisation, if any, issued by the Collector authorising him to file the appeal.

Further, we find that the subject matter of this appeal is only Rs. 2000/- which was the penalty imposed and Rs. 1000/- which was imposed as fine.

3. As the appeal is filed by a person not authorised and who is incompetent and having regard to the proviso to Section 3SB, the object of which was to relieve the Tribunal of petty matters and considering the fact that the appeal does not require laying down any principle of law or interpretation of any provisions of law, we refuse to admit this appeal. In the result, for the reasons stated above, this appeal is rejected.


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