1987 (4) TMI 342

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....ndent. [Order per : D.C. Mandal, Member (T)]. - In this case the refund claim filed by the appellants on 24-1-1980 for an amount of Rs. 1,704.83 covering the period from 4-8-1979 to 24-7-1979 was rejected by the Assistant Collector of Central Excise as time barred under Rule 11 of the Central Excise Rules, 1944. The appeal preferred by them was also rejected by the Collector of Central Excis....

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....ellants. However, in their letter No. NLC/CEX/87, dated 25th March, 1987 the appellants, have requested this Tribunal to dispense with their personal presence and to decide the appeal on the basis of their submissions on record. We, therefore, asked learned J.D.R. for the respondent-Collector to argue for the respondent. We have heard her arguments. She has stated that reasons for protest were not....