TMI Blog1997 (2) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... against the order contained in letter dated 23-11-1981 read with letter dated 2-7-1981 of the Assistant Collector, Central Excise, Dhanbad. The appeal was dismissed by the Appellate Collector as time-barred by an order dated 25-1-1982. The appellant then preferred an appeal to the Tribunal which has been dismissed taking the view that the Appellate Collector had no power to condone the delay. Henc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Assistant Collector. On this view, the appeal filed to the Collector on 7-1-1982 was presented within the prescribed period of limitation and the question of condonation of any delay does not arise. We hold accordingly. 4. In view of the above conclusion, it is clear that dismissal of the appeal by the Collector as time-barred is untenable for the above reason and, therefore, that ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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