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TMI Blog1979 (6) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... alan Nambiyar, C.J.]. - We cannot agree with the learned Judge who allowed the respondent's writ petition and quashed Ext. P4 order and directed the Collector of Central Excise, Madras to consider and dispose of Ext. P3 appeal on the merits. By Ext. P2 order dated 15-12-1973 the Assistant Collector of Central Excise, Kottayam, confirmed the demand for a sum of Rs 57,190.34 raised against the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal and not the date of despatch of same-vide F.N. Roy v. Collector of Customs (AIR 1957 S.C. 648 at 652). As the appeal was received beyond time, it was rejected as time-barred by Ext. P4 order. A revision under Section 36 of the Act proved unsuccessful and was dismissed by Ext. P5 order. It was to quash Exts. P2, P4 and P5 that the writ petition was filed in this Court. Objection was raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Collector at Madras beyond the period of three months within which it had to be lodged. It was then to the respondent to explain the delay in filing the appeal, and there was no burden on the appellant before us to produce the cover or otherwise to show the course of the appeal from the time when it was put in the course of transmission to the date of actual receipt by the proper authority. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be taken back on file by the appellate authority and disposed of on merits. 10. I set aside Ext. P4 order of the 2nd respondent and direct him to consider Ext. P3 appeal and dispose of the same on merits. I should like to make it clear that none of my observations shall be taken to have touched the merits of the case in any manner whatever. The Original Petition is accordingly allowed. No costs." ..... X X X X Extracts X X X X X X X X Extracts X X X X
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