1983 (8) TMI 257

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..... . Jha, Member (J)]. - Appellants have filed this appeal to the Tribunal against the order-in-appeal No. 21-CE/JPR/81, dated 15-2-1982 passed by the Appellate Collector of Central Excise, New Delhi. By the said order appellants appeal against order-in-original No. V(68)35/CE(ii)/80/1238, dated 4-3-1981 passed by the Asstt. Collector of Central Excise, Jaipur confirming the demand of ₹ 39,700 .....

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..... stered AD letter dated 14-2-1981 to the Asstt. Collector to intimate them about the appellate authority at the earliest (Annexure 9 to the grounds of appeal). The Asstt. Collector by his reply dated 30-3-1981 (Annexure 10 to the appeal) informed the appellants that the appeal would lie before the Appellate Collector of Central Excise, New Delhi. Shri Sooji, submitted that this communication of the .....

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..... SDR, defended the order of the Appellate Collector of Central Excise. 5. Para 2 of the proforma of adjudication order in Central Excise case provides for setting out the designation of the authority to whom the appeal against the order in question would lie. The act of the appellants, therefore, in seeking information from the Asstt. Collector as to the forum of appeal cannot but be bona fide. .....

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