1983 (6) TMI 102

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..... Appeal under Section 35B f the Central Excises and Salt Act, 1944 praying that in the circumstances stated therein, the Tribunal will be pleased to set aside the order of the Collector of Central Excise (Appeals), Madras dated 14-12-1982 made in C.No. V/1/27/82 and order rebate of excise duty in respect of excess production for the period 28-10-1981 to 30-11-1981 in terms of Notification No. 173/ .....

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..... Collector of Central Excise (Appeals) has rejected the appeal to him on a short point, of time bar. In the memorandum of appeal, it is pleaded that the order-in-original was received in the corporate office of the appellant only on 17-4-1982; under Section 51 of the Companies Act, 1956 the date of receipt of the corporate office should be the relevant date for purposes of computing time limit. Th .....

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