1983 (9) TMI 278

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.... 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. 166/81, dated 23rd September, 1981 a....

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....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 hearing was granted to the appellant. 3.&em....

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....peals) 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 shall suffer an irreparable loss and it is a denial ....