INDIAN TEXTILE ENGINEERS Vs. COLLECTOR OF C EX AND CUSTOMS

JUDGEMENT

(1.) BOTH the above appeals arise out of and are directed against the Order-in-Appeal bearing No. R-211/AHD-84/88 (File No. V-2(84.43) 2732/87/11534) dated 09-08-1988 and No. R-217/AHD-86/88 (File No. V-2 (84.43) 2743/87/11538 dated 09-08-88 passed by the Collector of Central Excise (Appeals), Bombay.

(2.) To-day the aforesaid stay applications were listed for hearing. The appeals were not listed for hearing. After hearing both sides, we decided with the consent of both the sides to take up the appeals themselves for disposal.

(3.) SHRI Mondal contended that in this case no demand notice has been issued and hence there is no need to consider the stay applications. When he was specifically asked as to whether the department agrees that there is no enforceable demand against the appellants on this ground. SHRI Mondal conceded that the amounts have been quantified in the assessment memorandum. SHRI Mondal stated that the assessment orders even according to appellants were received on 9-74987 and they have posted the appeals on 9-10-1987, the last date for filing the appeals. They have not taken due diligence and proper care to ensure that the appeals are filed in time.