1992 (5) TMI 103

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..... he Respondents. [Order per : P.C. Jain, Member (T)]. - Shri Manoj Arora, learned advocate, states that the impugned order has rejected the appeals of the appellants herein on the ground that only one appeal was filed against several assessment orders as per the chart given below :- S.No. Appeal No. Order-in-Appeal No. Period Amount 1. ED/SB/1349/83-A 595/Cal/82 February 1979 March 197 .....

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..... d judgment is reproduced below :- "9. We have heard both the sides and have gone through the facts and circumstances of the case. In the above captioned appeals the appellants had filed a single appeal before Collector (Appeals) and from a single order, single appeal has been filed before the Tribunal also, and we have perused the orders passed by the Appellate Tribunal of Central Excise. In the .....

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..... so grant opportunity to the appellants to rectify the defect and enable them to file supplementary appeals with applications for condonation of delay. We further observe that while dealing with the supplementary appeals, the Collector of Central Excise (Appeals) shall take a liberal view in dealing with the application for condonation of delay. In the result, the above-captioned four appeals are a .....

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