1989 (5) TMI 210
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....date of communication has been mentioned as 17th March, 1987. The matter had come up before the Bench for hearing on 16th May, 1988 and at the outset of the hearing Shri A.K. Jain, the learned advocate who had appeared on behalf of the respondent had stated that the order-in-appeal was passed on 22nd July, 1986 and the fair copy was attested on 17th September, 1986. On the objection of the advocate, the Bench had directed the appellant to file an affidavit in this regard supported with photo copies of the relevant records. In response the Collector of Central Excise, Bangalore, has filed an affidavit duly supported with the relevant records. Shri A.K. Jain has now submitted that the date of the order-in-appeal is 22nd July, 1986 and its com....
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....als) has taken place in this case on 17-3-1987 as already stated in EA 3 Form. From that angle the appeal is well within time. He relies in support on a judgment of the Tribunal in M-131/1988-D, dated 13-6-1988 (CCE Bhubaneshwar v. M/s. Orissa Textile Mills Ltd.). He has argued that the judgment cited by the learned advocate will not help him. 3. We have heard both the sides and have gone through the facts and circumstances of the case. The Collector of Central Excise, Bangalore has filed an affidavit. The affidavit is reproduced below :- "Before the Hon'ble Customs, Central Excise & Gold (Control) Appellate Tribunal, Special Bench-A, New Delhi' With reference to interim Order No. 79/88-A dated 13-10-1988 BETWEEN Collector of Ce....
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....ollector (Appeals) informing about non-receipt of the Order-in-Appeal meant for Collector and requesting him to send the same early (copy enclosed). In response thereto, Collector (Appeals) vide his letter C.No. V/33D/1/86, dated 9-3-1987 (copy enclosed) has sent the copy of the said Order-in-Appeal which was received in this office on 13-3-1987, thus involving a time lag of about six months in getting a copy of the Order-in-Appeal in question. The facts stated above are true to the best of my knowledge and information available from the records. Bangalore Date : 11-1-1989 Sd/- DEPONENT Collector of Central Excise BANGALORE No. of corrections : Nil Solemnly affirmed/Sworn to before me on 11th day of January, 1989. ....
TaxTMI