1984 (4) TMI 169

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....haying its factory at Santnagar, Hyderabad, Andhra Pradesh. 2. The Collector of Central Excise in his adjudication Order No. 106/73, dated 21-8-1973 (Annexure A) demanded under Rule 9(2) of the Central Excise Rules, 1944 duty in respect of goods which were held in the same order to have been removed from the factory clandestinely and/or without payment of duty. He directed that the Assistant Co....

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....944 [as it stood before amendment by Finance Act (No. 2) of 1980]. The Board dismissed the appeal on the ground that it had no powers to entertain an appeal received after 3 months from the date of receipt of the order appealed against. The Applicants preferred a Revision Application against the above order under Section 36 of the Central Excises and Salt Act 1944, ibid, which was transferred to t....