COLLECTOR versus MESSRS RIAZ BOTTLERS
Section 47 Central Excise Act (I of 1944), Section 36 CRN Appeals Charges Registered Individual / Private Firm Under Different Charges Under Different Sales Tax Provisions (Orders) Order Order Partial Succession Tribunal The attack was carried out as the tribunal upheld the collector's inquiry on two charges, while the third charge put aside the findings, and the Revenue Department, upset by the tribunal's decision, appealed before the High Court. Filed when both parties felt agitated over an unknown order. It should be set aside so that the matter remains open for both of them to emphasize their legal and factual position. The impeachment order was settled and the appeal filed by the registered person / taxpayer will be considered pending fresh hearing and decision on all hearings. Involved
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