1991 (3) TMI 255

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....n, Member (T)]. -  Arguing for the COD application, the learned DR for the Revenue states that the impugned order was communicated to the appellant-Collector on 12/9/1983. The time limit for filing the appeal, therefore, expired on 12/12/1983. The appeal has, however, been filed on 5th July 1984. There is, thus, a delay of 6 months and 23 days. He reiterates the grounds for condoning the del....

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....ecision in Collector of Customs v. Hindustan Motor Limited reported in 1991 (51) E.L.T. 400. This judgment of the Tribunal relies inter alia Supreme Court's judgment in the case of Union of India v. M/s. Tata Yodogawa Limited and Another reported in 1988 (38) E.L.T. 739 SC. 2. Having considered the pleas advanced on both sides, we are not impressed by the Appelant-Collector's plea that the delay ....