1999 (5) TMI 222

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....Order per : Archana Wadhwa, Member (J)]. -  Being aggrieved with the order passed by the Collector, Central Excise (Appeals), the Revenue have preferred the present appeal. 2. The Collector (Appeals) vide his impugned order had accepted the respondents contentions on two grounds - (i) the order passed by the Asstt. Collector, Central Excise on 27-2-1986 was not received by the responde....

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.... memo of appeal filed by the Revenue. Reiterating the grounds of appeal, he submitted that the order-in-original was passed in the year 1986 and as such they had taken 8 years to file an appeal before the Collector. He submits that before ordering the Asstt. Collector for issuance of certified copy of the order-in-original, the Collector (Appeals) should have verified the facts more properly. Howe....