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PETITIONER: JAIN SPINNERS LED.

       Vs.

RESPONDENT: COLLECTOR OF CENTRAL EXCISE

DATE OF JUDGMENT:       05/12/1997

BENCH: CJI, B.N. KIRPAL

ACT:

HEADNOTE:

JUDGMENT:                       J U D G M E N T 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. therefore, rightly dismissed as time barred on 19.10.95. The appeal is accordingly, dismissed.