1990 (7) TMI 240

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is directed against the order in appeal bearing No. 1346/88 BCH, dated 17-3-1988, rejecting the appeal filed by the appellants as time barred. 2. When the matter was called out, Shri C. M. Gupte, the partner of the clearing Agents submitted that their clients had submitted the papers only a couple of days back and the Sr. partner is away. He, therefore, requested for an adjournment. Considering .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent to issue defect memo and get the defects rectified. It was not necessary for them to return the appeal in toto. The date of initial presentation has to be taken as the date of filing the appeal. Considering the same, the appeal is within time and the order passed by the Collector (Appeals) holding the appeal as time barred, under the circumstances does not appear to be proper and requires to b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X