1980 (5) TMI 42 - CGOVT - Central Excise

Summary

The Central Government of India set aside the order-in-appeal passed by the Appellate Collector of Central Excise, New Delhi as the petitioners' appeal was not time-barred under Section 35 of the Central Excises and Salt Act, 1944. The appeal will be disposed of de novo on merits after due compliance with the principles of natural justice. (Case citation: 1980 (5) TMI 42 - GOVERNMENT OF INDIA)