1987 (2) TMI 317

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....plication filed before the Government of India against the Order No. 936 of 1980 dated 29-11-1980 passed by the Central Board of Excise & Customs statutorily stood transferred to the Tribunal for being heard as an appeal filed before it. 2. When this appeal was taken up for consideration none represented the appellant. Shri Pal appearing for the Collector submitted that the Board had not gone i....

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....ppeal is whether on the facts and in the circumstances of the case the Board was justified in rejecting the appeal as barred by time. The contention before the Board was that the order in original was not received by them. But the Board found that it was dispatched by registered post with acknowledgement due and had been received by the appellants on 14-2-1979 as evidenced by the postal acknowledg....