1999 (9) TMI 241

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.... for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - This Appeal preferred by the Revenue against the Order-in-Appeal No. 116/93, dated 30th July, 1993 passed by the Collector (Appeals) allowing the appeal of the Respondents on the ground that the demand is time barred. 2. The ld. DR submitted that the Adjudication order was passed by the Additional Collector of Central Exc....

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....lector (Appeals). 4. We have considered the submissions made by both the sides. The Appeal was filed in February, 1993 when as per the Rule, existing at the relevant time, the appeal against the order passed by the Additional Collector was to be filed before the Collector (Appeals) under Section 35 of the Central Excise Act. The Appeal has, therefore, been rightly filed before the Collecto....