1983 (6) TMI 102 - AT - Central Excise

Summary

The appeal was dismissed by the Appellate Tribunal CEGAT, MADRAS due to being time-barred under Section 35 of the Central Excises and Salt Act, 1944. The appellant's plea regarding the date of receipt of the order was not accepted. The Tribunal proceeded to dispose of the case on merits as the advocate sought multiple adjournments.