1997 (11) TMI 180

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....r the Appellants. Shri Sanjeev Srivastava, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - These are two appeals filed by M/s. J. Shri Nataraj Ceramic and Chemical Industries Ltd. against the Order-in-Appeal Nos. 113 & 121/88(T), dated 30-9-1988. 2. The Collector (Appeals) has dismissed the appeals on the ground that there was a delay in filing the appeals. He obse....