1983 (12) TMI 184

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....s. Shri A.K. Saha, SDR, for the Respondent. [Order]. -  American Refrigerator Co. Ltd., Block 'A', Hide Road, Calcutta-43 has filed an appeal being aggrieved from the Order No. 717/Cal./83, dated 14th July, 1983 passed by the Collector (Appeals) Central Excise, Calcutta. 2. Shri A.K. Thakurta, Officer-in-Charge, Central Excise & Transportation, of the appellant-company has appeare....

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....t even if the Collector (Appeals) was not to exercise discretion as to the condonation of delay in his favour the principles of natural justice demand that the appellant should have been afforded with an opportunity of hearing. He has pleaded that in Para 8(i) of the Memorandum of Appeal which forms Annexure 'D' along with the appeal filed before this Court, the appellant had made a prayer for per....