1999 (5) TMI 222

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....aik, Advocate, for the Respondent. [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....

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....appearing for the Revenue has taken us to the 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) shoul....

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.... sides, we find that appeal filed by the Revenue does not have any merits. Even now in the Appeal Memo, no evidence has been produced that the Asstt. Collector's order was served upon the respondents well in time. From the impugned order-in-original, we find that the address given on the same is incomplete. Accordingly, we hold that the Collector (Appeals) has rightly directed the Asstt. Collector....