Jain Spinners Led. Vs. Collector of Central Excise [1997] INSC 903 (5 December 1997)
CJI, B.N. KIRPAL
ACT:
HEADNOTE:
Verma, CJI.
In the present case the fact that certified copy of the order dated 13.04.92 passed by the Assistant Collector was applied by the appellant no 9.5.93, is of no consequence. As mentioned in the Tribunal's order it was not in dispute that the order dated 13.04.92 was served upon the appellants herein on 20.04.92 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.
There fore, rightly dismissed as time barred on 19.10.95. The appeal is accordingly, dismissed.
