1992 (5) TMI 103

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....i Satish Kumar, JDR, for the Respondents. [Order per : P.C. Jain, Member (T)]. -  Shri Manoj Arora, learned advocate, states that the impugned order has rejected the appeals of the appellants herein on the ground that only one appeal was filed against several assessment orders as per the chart given below :- S.No. Appeal No. Order-in-Appeal No. Period Amount 1. ED/S....

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.... allowing the appellants herein to file supplementary appeals. Order of the Tribunal in para 9 of the aforesaid judgment is reproduced below :- "9. We have heard both the sides and have gone through the facts and circumstances of the case. In the above captioned appeals the appellants had filed a single appeal before Collector (Appeals) and from a single order, single appeal has been filed befo....

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.... Excise (Appeals) shall observe principles of natural justice and grant opportunities of personal hearing and also grant opportunity to the appellants to rectify the defect and enable them to file supplementary appeals with applications for condonation of delay. We further observe that while dealing with the supplementary appeals, the Collector of Central Excise (Appeals) shall take a liberal view....