S.S. ENTERPRISES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) AS the issue involved in both these appeals are common, they are taken up together and disposed of by this common order.

(2.) COLLECTOR (Appeals) by his Order Nos. 578/98 and 579/98 both dated 28.8.98, has dismissed the above appeals under Section 35F of the CE Act, 1944 on the ground that the appellants have not complied with the terms of the interim orders passed by him.

(3.) THE learned Counsel for the appellants submits that the appellants have complied with the terms of the interim orders passed by the CCE(A) and the appellants filed the report of compliance to the Range Supdt. instead of to the Office of the Collector (Appeals). He submits that the Collector (Appeals) did not issue any notice to the appellants prior to the dismissal of their appeals and hence could not bring to the notice of the Collector (Appeals) the fact regarding reporting compliance of his orders to the Range Supdt. He, therefore, prays for remand of the matters. He also has shown the proof of compliance in the matters.