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    <title>1992 (7) TMI 170 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal held that the appeal was not maintainable before it and should be presented before the Collector of Central Excise (Appeals). It declined to make an observation on excluding time spent in prosecuting the appeal before the Tribunal, leaving this decision to the Collector of Central Excise (Appeals). The appeal and stay petition were returned to the appellants for presentation before the appropriate authority.</description>
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      <description>The Tribunal held that the appeal was not maintainable before it and should be presented before the Collector of Central Excise (Appeals). It declined to make an observation on excluding time spent in prosecuting the appeal before the Tribunal, leaving this decision to the Collector of Central Excise (Appeals). The appeal and stay petition were returned to the appellants for presentation before the appropriate authority.</description>
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