1983 (12) TMI 184

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..... merican Refrigerator Co. Ltd., Block A , Hide Road, Calcutta-43 has filed an appeal being aggrieved from the Order No. 717/Cal./83, dated 14th July, 1983 passed by the Collector (Appeals) Central Excise, Calcutta. 2. Shri A.K. Thakurta, Officer-in-Charge, Central Excise Transportation, of the appellant-company has appeared on behalf of the appellant and has submitted that the appeal relates t .....

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..... he condonation of delay in his favour the principles of natural justice demand that the appellant should have been afforded with an opportunity of hearing. He has pleaded that in Para 8(i) of the Memorandum of Appeal which forms Annexure D along with the appeal filed before this Court, the appellant had made a prayer for personal hearing as under :- 8. In the circumstances it is humbly prayed .....

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..... ) should have granted a personal hearing to the appellant in the interests of justice. Even if the appeal is barred by time, a proper opportunity should have been given to the appellant for explaining his case. I therefore, remand the case to the Collector (Appeals) Central Excise, Calcutta to look afresh into the matter on the point of limitation as well as merits. For statistical purposes, the a .....

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