1988 (7) TMI 261

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..... Gopal Hegde, Member (J)]. - To hear the applicant s appeal on merit, they are required to deposit Rs. 3,90,933.34 the duty demanded from them. 2. During the hearing of this application, Shri Punwani contended that the Collector (Appeals) s order is a nullity. Elaborating his contentions, Shri Punwani referred to the order made by the Collector of Central Excise, Bombay-III dated 14.4.1987. .....

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..... g power under sub-section (2) of Section 35-E. There is also no provision in the Act or Rules conferring power on the Collector of Customs (Appeals) to condone the delay in such matters. Prima facie, the order of the Collector is bad in law since it was exercised beyond the statutory period. It was contended that the Collector (Appeals) had not considered this aspect and the appellant was not give .....

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