1991 (3) TMI 148

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....s from the scrap of various glass items.The product manufactured by the petitioner was excisable and was falling under T.I. No. 23A(iv) of the First Schedule to the Central Excises & Salt Act as it was in force at the relevant time. The Superintendent of Central Excise, A.R. II, Division III, Ahmedabad, as per his order dated October 10, 1977, fixed the monthly duty liability of the petitioner to ....

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....peal had been rejected by the Collector, Central Excise (Appeals) by making following observations : "4. It is seen from the order of the High Court of Gujarat at Ahmedabad, the Honourable Judges have not said anything about the limitation laid down for filing an appeal under Section 35 of the Central Excises Act, 1944. In other words, they have not directed the appellate authority to consider ....