1997 (1) TMI 237

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.... Member (T)]. -  In this appeal filed by M/s. Khosla Cast Steel and Alloys Pvt. Ltd. Nagpur, the appellate authority Collector of Central Excise (Appeals) Bombay have dismissed their appeal as time barred under Section 35(1) of the Central Excise Act, 1944 without going into the merits of the case. It is seen from the application under Section 35 of the Act filed before the Collector Central....

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....is no discussion also on the grounds taken by the appellants in justification of the delay in the impugned order. 2. Although the order passed by the Nagpur Bench of Bombay High Court is not on record, it is seen that the High Court had directed the appellants to exhaust the departmental channel. As the ld. Collector of Central Excise (Appeals) has not given as opportunity to the appellants ....