1990 (9) TMI 98

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Excise Act, as it then stood, is challenged herein. The petitioner is a manufacturer engaged in production of Khandsari Sugar. He filed a refund claim for a sum of about Rs. 9,000/- pertaining to period 1-3-1975. It was rejected by the Assistant Collector, Central Excise by his order dated 28-10-1977. The petitioner says that he did not receive a copy of the said order and that only much later he .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... inion that the appeal before the Appellate Collector was barred by time. It accordingly set aside the order of the Appellate Collector and restored the order of the Assistant Collector. 2. Though a counter is filed by the respondents, it is not explained as to how Nisar Ahmad, who is said to have received the said communication, is connected with the petitioner or his industry. The petitioner's .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X