1996 (3) TMI 253

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....ri P.N. Das, SDR, for the Respondent. [Order per : J.B. Joglekar, Member (T)]. - This appeal arises out of Collector (Appeals) order dated 30-10-1991 vide which he dismissed the appeal as time barred under the provision of Section 35(1) of the Central Excises and Salt Act, 1944. 2. Shri Guha, Ld. advocate claimed that the delay in filing the appeal before the Collector was caused on ....

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.... delayed filing of the appeal before the Collector (Appeals) on flimsy grounds. Even after filing of the appeal, ld. departmental representative submitted, citing from the order-in-appeal, the appellants continued to delay the proceedings resulting in the ex parte order being issued. 4.  We have carefully gone through the relevant papers and submissions made before us. The appellants had d....