1. This appeal has been filed by the Collector of Central Excise, Bangalore against the order of the Collector (Appeals), referred to supra, by which the Collector (Appeals) has set aside the order C. No. V/28A/18/37/81, dated 27-9-1982 passed by the Assistant Collector of Central Excise, Bangalore I Division rejecting a claim dated 27-3-1981 for refund for Rs. 1,39,095.60 filed by M/s. Guest Keen Williams Ltd., the respondent herein. In the appeal it is contended that the earlier order No. V/28A/17/3/75-Vol.-II, dated 26-9-1980 passed by the then Assistant Collector of Central Excise, Bangalore I Division was neither a speaking order nor any points of law were discussed and as such did not merit consideration and it did not preclude the adjudicating authority to reopen the case at the time of refund and clarify the stand of the department with regard to the assessability of duty on packing charges.

2. The S.D.R. submitted that by these two so-called orders dated 23-2-1980 and 26-9-1980 the then Assistant Collector of Central Excise, Bangalore Division had not taken into account the provisions of amended Section 4 of the Act which had come into force from 10-10-1975 and had gon