1980 (5) TMI 42

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ners on 7-12-77 according to the Appellate Authority, where the petitioners contends that he received it on 10-12-77. The petitioners' appeal against the said order was received in the office of the Appellate Collector on 7-3-78. The Appellate Collector rejected the appeal as time-barred under Section 35 of the Central Excises and Salt Act, 1944, without going into the merits of the petitioners ca....