1988 (11) TMI 211

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..... er : P.C. Jain, Member (T)]. - Facts stated in the application are as follows :- The impugned order was served on the appellant-Collector on 25-8-1983. The last date for filing the appeal before the Tribunal was 25-11-1983 (the applicant wrongly states it as 24-11-1983). The appeal has, however, been filed on 25-1-1984. Filing of the appeal was, therefore, delayed by two months. The only gro .....

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..... t each day s delay has to be explained by the Collector. This has not been done in the subject application. For his proposition, the learned consultant relies on two decisions of the Tribunal, namely (i) 1985 (22) E.L.T. 590 (Tri.) = 1986 (9) ECR 618-CEGAT (ERB). [Collector of Central Excise, Kanpur v. M/s. Calcutta Hardware Store (ii) 1986 (26) E.L.T. 784 (Tri.) = 1986 (9) ECR-271-CEGAT (Bom.) [C .....

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