9911796707
TMI Blog1987 (6) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... The Appellate Collector of Central Excise, Cochin through this appeal to the Tribunal does not challenge the classification of Acetylene Gas by the Collector of Central Excise (Appeals) in the order impugned, but only challenges that portion of the order appealed against, restricting payment of duty by the respondents to a period of six months prior to 21-6-1983, i.e. the date of receipt of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Though a copy of the show cause notice issued in the matter is not available on the file, the same has been, on being asked, shown by Shri Shishir Kumar to the Bench from the original file with him. This show cause notice dated 16-7-1982 only proposed re-classification of Acetylene Gas and there was no proposal to demand duty on that account from the respondent. This show cause notice was late ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss the appeal. EDITOR S COMMENTS The discretion under Rule 20 of the CEGAT (Procedure) Rules, 1982 is available only for the non-appearance of the Appellant. Since under the said Rule or any other provision an Appeal cannot be dismissed for non-appearance of the Respondent, there was no question of exercising the discretion under Rule 20 in the present case as held in para 2 of this order. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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