TaxTMI 
TaxTMI 
1988 (8) TMI 237
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.... [Order per : K. Gopal Hegde, Member (J)]. - This appeal arises out of and is directed against Order No. V-2(94) 2247/87, dated 17th February, 1988 passed by Collector of Central Excise (Appeals), Bombay. 2. The appeal E/727/88 was not listed for hearing this day. During the hearing of the stay Application referred to in the cause title, it transpired that the Collector (Appeals) had rejec....
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....ion had not been taken. Therefore, in October, 1987, they preferred an appeal in proper form and rectified the other defect. But then, the Collector (Appeals) proceeded to pass the impugned order without even noticing that appeal had, been filed on 20-4-1987 within the period of limitation. Shri Mehta submitted if the Collector (Appeals) found any defects in the appeal originally filed an opportun....
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....f the Assistant Collector. The said communication contained a prayer also. Excepting that the said communication was' not in the prescribed form and did not bear court fee stamp all the other attributes of the appeal were present. The receipt of this communication has not been disputed. It was not the contention of the Department that the Collector (Appeals)'s office addressed any com-. munieation....
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....ls) order does not indicate that any personal hearing was granted to the appellants-before he passed the impugned order. It is very likely that if a personal hearing had been given the appellants would have pointed out of the appeal which they had filed though defective within the period of limitation. 7. An appeal to the Tribunal is not only required to be tiled in the prescribed form but also t....