1983 (5) TMI 249

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..... n filed by M/s. Indian Oil Corpn. Ltd. (hereinafter referred to as the appellant) before the Central Government against the Order-in-Appeal No. 135/WB/78, dated 26-10-1978 passed by the Appellate Collector of Central Excise, Calcutta. It has come to this Tribunal as a transferred proceeding in terms of Section 35P(2) of the Central Excises and Salt Act for disposal as if it were an appeal filed be .....

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..... sposing of the appeal filed before him against the Assistant Collector s Order, the Appellate scope to reject the claim as being barred under Section 27(1) of Customs Act, 1962 since the claim was on a consignment which was imported under the Project Import Regulations and against a contract registered with the Customs and that the contract has not been finalised. 3. Shri Chatterjee, representa .....

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