1994 (11) TMI 143

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....is directed against the order of Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi, by which the Tribunal maintained the order of the Appellate Collector dismissing the appeal filed by the appellant as being without jurisdiction. The circumstances in which the appeal was dismissed are slightly peculiar. The appellant, a holder of industrial licence for manufacture of Protein Extender ....

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....t received a communication from the Assistant Collector of Customs enquiring the date on which the orders were received by the appellant. It was replied on 10th July, 1980 and it was mentioned that no order was received by it but its Export Manager obtained the order from the Department. The appeal was however rejected on 26th September, 1980 and it was observed, "The order dated 17-6-1979 agai....

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.... authority. The Assistant Collector having passed another order subsequently the appellant was well within its right to assume that its claim for refund had been rejected in 1979 only. The result is that the appellant was prevented from challenging the first order before the higher authorities because the Assistant Collector passed another order in 1979 and the correctness of the second order was ....