9911796707
TMI Blog1998 (11) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... posted for admission today. After hearing both the sides for some time, I am of the view that the issue involved is very short which can be disposed of finally. I, therefore, admit all the five appeals. 2. In all these appeals, condonation of delay applications has also been filed. Shri H.B. Sharma, learned Advocate pointed out that all the five appeals were filed in time which is evident from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of C. Ex. reported in 1989 (43) E.L.T. 325 in which it was held that the refund application may be treated to have been received on behalf of the Assistant Collector. He also relied upon the decision in the case of C.C.E. v. Fort William Co. Ltd. reported in 1989 (43) E.L.T. 339 (T) in which it was observed that the Supdt. is an Officer of the division of which Assistant Collector is the Incharg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e month, available with the appellants to re-submit the refund claim to the proper officer i.e. Assistant Collector which was not done by the appellants and therefore the ratio of the decision relied upon by the appellants is not applicable to the facts of the present matters. 5. I have carefully considered the submissions of both the sides. Learned DR has rightly submitted that all the refund c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aims are therefore hit by time limit. The learned Advocate appearing on behalf of the appellants mentioned at this stage that the Excise Clerk dealing with the Excise matter had proceeded on leave and, therefore, these papers could not be attended. I do no find any force in this submission as no such averment has been made in any of the appeal memorandum not any evidence to that effect has been ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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