JAIN SPINNERS LIMITED Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) In the present case the fact that certified copy of the order dated 13/4/1992 passed by the Assistant Collector was applied by the appellant on 9/5/1992 and was obtained on 14/10/1993 after the appeal had been filed on 18/2/1993, is of no consequence. As mentioned in the tribunal's order it was not in dispute that the order dated 13/4/1992 was served upon the appellants herein on 20/4/1992 by delivery of the same to the counsel for the appellants in the High court. That being so the appellants cannot claim the benefit of the exclusion of the time taken for obtaining a certified copy thereafter. The appeal filed to the Collector by the appellant was, therefore, rightly dismissed as time-barred on 19-10-1995. The appeal is accordingly, dismissed.