1997 (3) TMI 318

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....spondents. [Order per : P.C. Jain, Member (T)]. - The subject Miscellaneous Application is for condonation of delay of about two months and ten days. The appeal was required to be filed by 26-6-1990 whereas it had been filed on 3-9-1990. Reason for delay was that the Commissioner of Central Excise and Customs, Bhubaneswar had authorised the Assistant Commissioner of Central Excise concerned ....

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....ling the appeal before the Tribunal in time. Hence, we allow the subject C.O.D. Application. Thereafter, we have proceeded to hear the learned JDR, Shri S.N. Ghosh for the appellant Commissioner in support of Revenue's appeal. 3. The respondents herein have intimated by their letter enclosing therewith a written submission that the case may be decided on the basis of available records and ....

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....ce the benefit of the said notification is sought to be denied. On the other hand, the respondents herein by their written submissions have relied on two judgments of the Tribunal namely - (i)  Collector of Central Excise v. Avery India Ltd. reported in 1991 (56) E.L.T. 790 (CAL. CEGAT); (ii)  Larsen & Toubro Ltd. v. Collector of Central Excise reported in 1993 (63) E.L.T. 126 (CEG....