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1983 (4) TMI 276

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..... ent. ORDER [Order per : S. Grover, Vice-President]. - The Appellate Collector of Customs and Central Excise, Bombay dismissed the appellant's appeal filed against the Order No. IV/16-21/MP/75, dated 30th June, 1975 passed by the Deputy Collector of Central Excise, Ahmedabad as time-barred by observing that the order of adjudication was dated 30th of June, 1975 and received by the appellant on 3r .....

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..... the appellant addressed more than one communication like on 12th and 25th of August, 1975 and though for the Revenue, it was suggested that with respect to letter dated 30th June, 1975, recourse to appeal could be taken but such clarification or communication (from the Revenue) was of 9th September, 1975. 3. A copy of the assessee's letter dated 12th August, 1975 addressed to the Collector o .....

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..... ed to the assessee's communications filed before the Collector of Central Excise and had come to the conclusion that representations were not correct, but the type of orders which has been passed and which was made the subject matter of revision application before the Government and is, therefore, before us under appeal, cannot be said to be proper. 5. We, therefore, direct the Appellate Col .....

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