1997 INSC 0193
                                     Collector of Central Excise, Calcutta-II

                                                           Vs

                                     Orient Steel & Industries Ltd., Calcutta

                                       Civil Appeals Nos. 3543-44 of 1988

                                        (Sujata V. Manohar, S. C. Sen JJ)

                                                      18.02.1997

                                                        ORDER

1. The question that falls for determination in this case is whether the Board could in exercise of the
power under Section 35-E(1) call for and examine the record of an order passed by the Collector in
revision, under Section 35-E(2) of the Central Excises and Salt Act, 1944. The Tribunal has come to
the conclusion that this order in revision passed by the Collector is not an order of adjudication, but
only an order passed in revision of the order of adjudication. That being the case, the Board could
not invoke its power under Section 35-E(1) of the Act to further revise the revisional order of the
Collector.

2. We agree with the views of the Tribunal. The appeals are dismissed. No order as to costs.