1989 (5) TMI 68

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..... s being aggrieved by disapproval of classification list, filed an appeal against the order dated 29-9-1987 before the Collector, Central Excise, and in the memorandum of appeal, it was mentioned that the order was served in November, 1987. The Collector, however, dismissed the appeal on 30-11-1988 on the ground that the appeal having been filed on 4-2-1988 against the order dated 29-9-1987, was no .....

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..... the Collector has not recorded any finding as to when the order was served on the petitioner. In the absence of such finding, the order passed by the Collector stands vitiated. In the result the petition succeeds and is allowed, and the order dated 30-11-1988 is quashed. The Collector is directed to decide the appeal afresh in accordance with law. The order has been passed after hearing learned .....

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