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1990 (6) TMI 176

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..... of hearing of the aforesaid applications fixed for today was sent to the applicants and also to their counsel Shri Lachman Dev. The notice was received by them as it appears from the letter No. JKC/372/90- dated 30-5-1990 written by the applicants to the Assistant Registrar, Customs, Excise Gold (Control), Appellate Tribunal, New Delhi. None has appeared for the applicants for hearing today. The .....

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..... Central Excises Salt Act, 1944 reads as follows :- The Collector of Central Excise or the other party may, within sixty days of the date upon which he is served with notice of an order under Sec. 35C (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment by appli .....

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..... on may be filed against an order of this Tribunal passed under Section 35C of the Central Excises Salt Act if such order is not an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purpose of assessment. In the present case, the question in dispute was whether the applicants herein were entitl .....

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..... order. Consequently, the reference application is dismissed. 3. ROM Application No. E/ROM/15/90-C In the order dated 11-1-1990 the Tribunal held that the demand for duty beyond the period of six months prior to the date of service of the show cause notice was time-barred. Based on that finding, the Tribunal held that in one of the two demands, the demand for duty for the period from 28-11-1983 .....

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