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2000 (11) TMI 898

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....rder / Decisions)<br>Dated:- 27-11-2000<br>E/V- 406- 407/98 - M-1472-1473/CAL/2000<br>Central Excise<br>Smt. Archana Wadhwa, Dr. S.N. Busi, JJ. REPRESENTED BY : Shri T.K. Ramasubramanyan, Consultan....

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....However, he fairly agrees that a specific ground to that effect could not be taken in the memo. of appeal filed before the Tribunal. In any case submits the learned Consultant that time-bar being esse....