1983 (9) TMI 278

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....tant, for the Appellant. Shri A.K. Saha, SDR, for the Respondent. ORDER Duncans Agro Industries Ltd., Calcutta, have filed an appeal against the Order No. 68/CAL/83, dated 21st January, 1983 passed by the Collector (Appeals), Central Excise, Calcutta. 2. Briefly the facts of the case are that the appellant company had filed a refund claim under Rule 12A in terms of Notification No....

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....ed along with the appeal. The relevant extracts from the covering letter is reproduced as under : "Please let us know well in advance the date of personal hearing." The appeal filed by the appellant was rejected by the Collector (Appeals) on the ground that it being time-barred under Section 35 of the Central Excises & Salt Act, 1944 without going into the merit of the case and no personal h....

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....g letter bears the stamp of the Collector (Appeals) office and the learned Counsel has submitted that this letter should be treated as part of the appeal and the appellant had prayed for personal hearing in the covering letter in these words : "Please let us know well in advance the date of personal hearing." The learned Counsel has submitted that if the appeal is not heard on merits, he sha....

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....overing letter attached along with the appeal by the appellant is very much part and parcel of the appeal and there is a specific prayer for knowing the date of personal hearing in advance. This clearly specifies that the appellant wanted a personal hearing. Even otherwise, if there had been no request from the appellant for personal hearing, it is a settled law that where there is discretion, the....