1990 (1) TMI 169

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.... S.D.R., for the Respondents. [Order per : T.P. Nambiar, Member (J)].  - The appellant being aggrieved by the impugned order No. oO/Bol/84 dated 26-12-1984 passed by the learned Collector of Central Excise (Appeals), Calcutta has presented this appeal on several grounds. 2. Briefly stated the facts are that the appellant filed an appeal from the orders passed by learned Assistant Col....

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....d Collector in the order stated that no such letter which is alleged to have sent to the learned Collector under Certificate of Posting was received in his office. Therefore, admittedly, the appeal filed by the appellant under their letter dated 12-11-1984 which was received in the office of the Collector on 15-11-1984 is beyond the period of limitation. On that ground the appeal was rejected. ....

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....Post Office is not the agent of the Collector and unless it is shown that the letter was received by the learned Collector on 11-5-1984 by producing relevant evidence, the appeal is time barred and therefore the orders of the learned Collector are in order. 5. We have heard both the sides in length. A mere assertion on the part of the appellant that a letter was sent under Certificate of Postin....

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....r that no such letter was received in his office is presumed to be correct until the contrary is proved and established by the appellant. The learned Collector in his order also relied on the decision of the Supreme Court reported in 1983 (13) E.L.T. Page 1296 -F.N. Roy v. Collector of Central Excise, Calcutta wherein it was held that there is no rule of natural justice that at every stage a perso....