1987 (6) TMI 190

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..... , Member (J)]. - We have heard Shri H.P. Arora, Advocate for the appellants and Shri Shishir Kumar, SDR for the respondent and have perused the available papers and relevant provisions. Collector of Central Excise (Appeals), New Delhi by his order dated 28-9-1983 rejected and dismissed the appeal of the appellants filed before him by Observing that the appellants have filed the petition with r .....

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..... Excise without serving any show cause notice on the appellants raised demand by letter dated 11-1-1979. The appellants protested against this letter raising several pleas and the Superintendent of Central Excise sent another communication to the appellants dated 1/3-3-1979. Collector of Central Excise (Appeals) computed the limitation from the earlier communication dated 11-1-1979 and not from the .....

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