1991 (3) TMI 148 - HC - Central Excise

Summary

The High Court of Gujarat at Ahmedabad allowed the petitioner to withdraw the appeal against the order of the Superintendent of Central Excise and directed that the appeal should be decided on merits within 8 weeks. The Collector (Appeals) rejected the appeal as time-barred under Section 35 of the Central Excises Act, but the High Court quashed this decision, directing the appeal to be decided on merits without considering the limitation issue.