1992 (10) TMI 191

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..... [Order per: K. Sankararaman, Member (T)]. As the issue involved in the appeal lies within a narrow compass, we straightaway proceed to dispose of the appeal itself allowing the stay prayed for. 2. The appeal by M/s. Saraogi Paper Mills Ltd. is against the Order-in-Appeal dated 8-10-1991 passed by the Collector of Central Excise (Appeals) Calcutta holding that their appeal before him c .....

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..... order of the Collector (Appeals) cannot be faulted. What has been observed by him in the impugned order represents the factual and legal position. As, however, we have come across the appeal filed by the appellants against the order of the Collector of Central Excise, Patna in pursuance of which the letter of the Assistant Collector of Central Excise quantifying the amount of duty had been issued .....

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..... should, a fortiori, mention the amount of duty involved. There can be and there have been situations, as in the present case, where the communication of the duty amount by the subordinate officers may give rise to disputes. The appellate authority to be approached, the time limit to be reckoned for filing the appeal will be matters which will have to be decided. There will be two relevant dates fo .....

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