TaxTMI 
TaxTMI 
2000 (12) TMI 729
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....pondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from order in appeal passed by the Commissioner of Central Excise (Appeals) dismissing the appeal solely on the ground of delay in filing the appeal before him. The appellants had initially filed the appeal before the West Regional Bench of the Tribunal and prayed for transfer of this matter to this Bench before the Hon'b....
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....ean time they succeeded in order in appeal No. 647/CE/Ind dated 4-10-94, the appellants were under the impression that show the demand raised by show cause No. 55/94 did not survive and also under the impression that the order in appeal No. 16/94 did not survive being non-est order. However, the department took steps to recover the amount in terms of the order. Therefore, the appellants preferred ....
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....reasons as to why they did not file appeal in time for consideration with request for condoning the delay on the ground that the impugned charges were not sustainable in law and the Collector should have condoned the delay. In support of his plea, the Counsel relied upon the decision of the Hon'ble Supreme Court in the case of N. Balakrishnan as reported in AIR 1998 SC 322 wherein in similar circu....