2001 (5) TMI 761

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....nt. Shri T.D. Bodade, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appeal is against the order of the Collector (Appeals) dismissing the appeal before him as barred by limitation. 2. The order of the Assistant Collector, which the manufacturer appealed to the Collector (Appeals), was passed on 16-9-1993. The Assistant Collector issued on 9-11-1993 ....

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.... be part of the order. It could not be otherwise what will be implemented is the order increasing the amount of duty demanded in the corrigendum. That being the case the three months providing the appeal ended on 16-2-1994. The appeal which was filed on 17-4-1994 was within the further period of three months specified in the proviso under sub-section (1) of Section 35 within which period any delay....