1989 (2) TMI 250

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..... Jayaraman, Member (T)].  - This is an appeal directed against the order of the Collector (Appeals) bearing No. V. 2(39 CETA) 373/87/669 (No. R-713/BD-157/87), dated 12-1-1988 rejecting the appellants' appeal for non-compliance with the provisions of Section 35F of the Central Excises and Salt Act, 1944, without going into the merits of the appeal. 2. Shri Willington Christian, the learned....

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.... agrees that there is no demand issued in pursuance of the Assistant Collector's order dated 29-12-1986 quantifying the amount of duty involved. 4. After hearing both sides, we observe that in this case the prior deposit for entertaining the appeal on merits would arise only when the appellants are told as to how much they are required to deposit in terms of the order of the lower authority. Admi....