1997 (11) TMI 180

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or the Appellants. Shri Sanjeev Srivastava, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - These are two appeals filed by M/s. J. Shri Nataraj Ceramic and Chemical Industries Ltd. against the Order-in-Appeal Nos. 113 & 121/88(T), dated 30-9-1988. 2. The Collector (Appeals) has dismissed the appeals on the ground that there was a delay in filing the appeals. He obs .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tunity to the appellants which has not been done in this case. In the facts and circumstances taking into consideration the submissions made by the appellants with reference to the certificate given by the Postal authorities we hold that there was no delay in filing the appeal. Since the matter has not been decided on merits, we are remanding the matter to the concerned Commissioner (Appeals) to d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X