1987 (5) TMI 282

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....ts.  [Order per : G. Sankaran, Vice-President]. - By Order-in-Appeal No. 985/Cal/81 dated 13-7-1981 the Appellate Collector of Central Excise, Calcutta dismissed the appeal filed by M/s. St. Giles Company, Calcutta against Order-in-Original dated 21-3-1978 on two grounds. The first ground was that the appeal was received in his office on 25-10-1979 and it was clearly barred by limitatio....

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....sit. As regards the aspect of limitation it is urged that the appellants are a small manufacturer and are not conversant with Central Excise Rules and Regulations. 3. When the matter was called on today the appellant was not represented in the court but they had filed a communication to the effect that they might be heard at Calcutta or otherwise the appeal might be decided in their absence on ....