1980 (7) TMI 99

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....s petition, the petitioners are challenging the legality of the various orders, Exs. K (part), M, N and O to the Petition, and praying for a refund of Rs. 77,587/-. 2. The petitioners are the manufacturers of granulated compound fertilizers, for which duty paid base fertilizers are used as raw materials. The manufacture of granulated compound fertilizers was subject to excise duty during the pe....

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.... duty paying documents from their suppliers during the said period and hence they were not allowed to take the benefit of the proforma credit in their R.G. 23 Account in respect of the above amount of duty. In the circumstances, the petitioners approached their aforesaid suppliers for issue of subsidiary A.R.I. forms in respect of duty on the base fertilizers supplied by them. These suppliers howe....

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....sultant brought to the notice of the Assistant Collector that the order was not in the proper form and that a proper order may be passed so that the petitioners could file an appeal. Ultimately, the Assistant Collector by his letter dated 14-3-1975 wrote to the petitioners that they could go in appeal if they were aggrieved of the order under reference, viz. the order dated 13-2-1975, within three....

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....le the appeal within three months calculated from 14-3-1975. It is true that normally the period of limitation would be calculated from the date of the order which in the present case is 13-2-1975. But having regard to the fact that that order was not passed in a regular form, the party's apprehension was that it could not file an appeal from such an order. In these circumstances, the party's cons....