1994 (4) TMI 176

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....Shri Somesh Arora, JDR, for the Respondents. [Order per : G.P. Agarwal, Member (J)]. - These are four identically worded applications purporting to be under sub-section (2) of Section 35C of the Central Excises and Salt Act, 1944 with a prayer to amend the Final Order No. 276 to 279/93-C dated 4-8-1993 passed by this Tribunal in the appeals filed by the present appellants (A. Nos. E. 17 to 2....

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....en transferred, he is not in a position either to rebut or corroborate the said submission of the Ld. Counsel. 3.We have considered the submissions. From the record we find that the plea that the demand was time-barred was taken in the Memorandum of Appeal as one of the grounds. From the Stay Order No. 47 to 50/92-C, dated 25-2-1992 passed in the present case we find that the requirement to pre....