1988 (2) TMI 344

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..... ted 23-8-3982 the Assistant Collector of Central Excise, Yashwantpur classified the Varnished Fibre Glass Sleevings manufactured by the respondents M/s. Rekhio Glass Electrical Insultations, Bangalore under Item No. 22-F(iv) CET and further held that they were exempted under Notification No. 87/77-C.E., dated 16-3-1976. The Department carried the matter in appeal to the Collector (Appeals) who und .....

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..... the appeal could not, therefore, be filed in time. The Applicant further states that as the test report had not been received even at the time the appeal was filed, the same would be filed subsequently. 3. Since the question of condonation of delay will have to be considered in the first instance we have heard Shri Sachar for the department on the same even in the absence of the respondents. We .....

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..... or the test report was taken and, if there was any delay in taking that step itself, why the delay had occurred. In any event it is not known why if the test report had not yet been received the appeal was filed without the same if the same was earlier felt necessary for preferring the appeal itself. On the facts and circumstances of this case we feel that no satisfactory explanation has been give .....

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