TMI Blog1984 (8) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... e-President], - This is a Reference Application signed by the Assistant Collector of Central Excise, Calcutta (claiming to be authorised by the Collector of Central Excise, Calcutta to file the application on his behalf), in respect of Order No. 160-B/84 dated 1-2-1984 [1985 (19) E.L.T. 206 (Tri.)]. Shri R.R. Gupta, Advocate for the respondent raised the following preliminary points and reques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase came up for hearing today the D.R. again sought further adjournment since he had not been able to get any reply from the Collector of Central Excise, Calcutta. Since the matter was already delayed and sufficient time had already been granted to the department, the request for further adjournment was rejected. Shri Kunhikrishnan thereupon argued and while offering comments on the points raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assistant Collector of Central Excise, Calcutta actually filed the application on 18-5-1984 which was received in the Registry on 24-5-1984. No explanation for this delay has been offered either by the Assistant Collector of Central Excise or Collector or on his behalf. Shri Kunhikrishnan stated that in similar cases, the Tribunal has heard, if such an order has a relation to the rate of duty, e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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