1998 (2) TMI 266

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....ri Satnam Singh, SDR, for the Respondent [Order per : Lajja Ram, Member (T)]. - These are two appeals filed by M/s. Delton Cables Ltd. being aggrieved with a common order-in-appeal passed by the Collector of Central Excise (Appeals), New Delhi. In her order-in-appeal, the adjudicating authority had dismissed two appeals on the ground that the appeals had been filed beyond the statutory time ....

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....idered their submissions and passed a speaking reasoned order. He prayed for dismissal of the appeal. 4. We have carefully considered the matter. The matter related to refund claims. The adjudicating authority after observing the principles of natural justice deducted certain amounts from the refund claims and allowed the rest of the claims. He observed that the goods in respect of which t....

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....ication written to the Asstt. Collector was dated 16-1-1986 which had been received in the Office of the Asstt. Collector on 17-1-1986. We find that in one case the adjudication order was received by the appellants on 1-10-1985 and in another case it was received on 9-10-1985. By the time the first letter was written, the three months' period for filing the appeals was already over. 6. The....