1988 (8) TMI 237

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.... M. Mondal, SDR, for the Respondent. [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 transp....

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....form and did not bear the court fee stamp action 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 defec....

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....ted 10.2.1987. They had also enclosed the order of 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 ....

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....scribed for filing the appeal. The Collector (Appeals) 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 r....