1991 (3) TMI 148

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e and was falling under T.I. No. 23A(iv) of the First Schedule to the Central Excises Salt Act as it was in force at the relevant time. The Superintendent of Central Excise, A.R. II, Division III, Ahmedabad, as per his order dated October 10, 1977, fixed the monthly duty liability of the petitioner to the tune of Rs. 24,987.25 (Rupees twenty four thousand nine hundred eighty seven and paise twen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s : "4. It is seen from the order of the High Court of Gujarat at Ahmedabad, the Honourable Judges have not said anything about the limitation laid down for filing an appeal under Section 35 of the Central Excises Act, 1944. In other words, they have not directed the appellate authority to consider the appeal by way of waiving the delay in filing the appeal so far. 5. The appeal now filed by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X