1996 (10) TMI 301

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....for the Respondent. [Order]. - The matter was called. Shri M.P. Devnath, Advocate appeared for the appellants. Shri Nanak Chand, JDR represented the respondent/Revenue. 2. It is seen that the Collector of Central Excise (Appeals) had passed his order dismissing the appeal as time barred under Section 35 of the Central Excises and Salt Act, 1944. 3. The ld. Advocate submits th....

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....g to show that any opportunity was given to the appellants before the appeal was rejected as time barred. It is the settled position of law that even before the appeal is dismissed as time barred, an opportunity is required to be given to the appellants to explain the delay and the matter had to be discussed before their application is rejected. In this case, the order appeared against was dated 3....