TMI Blog1987 (2) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of the nature of the order that we propose to pass in these appeals it is unnecessary to state the facts of the appeals in detail. These appeals are by the Collector of Central Excise Customs, Jaipur against order-in-appeal Nos. 1856 and 1220 CE/80 of the Appellate Collector of Central Excise, New Delhi received by the appellant-Collector on 12-1-1981. These appeals have been prepared an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to them under the order of the Appellate Collector. 2. As earlier mentioned the impugned order-in-appeal had been received by the appellant-Collector on 12-1-1981. As on that date the Department had no right to appeal but could only initiate proceedings for review of the said order. Admittedly the time available for such review would be, at best, one year only. That means by 12-1-1982 even the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector having been entitled to file an appeal to this Tribunal but not having preferred it within the time stipulated. Therefore, there is no question of the Tribunal exercising its powers for condonation of the delay in preferring the appeals. 3. In this view we hold that these appeals are not maintainable at all and accordingly reject both appeals as not maintainable. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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