ORDER

The appellant-company, now under liquidation, was engaged in manufacture of aluminium strips. On 4.3.1975, the Assistant Collector, Central Excise, assessed the excise duty on the commodity manufactured by the appellant under Entry 27(b) of the Schedule. Aggrieved, the appellant preferred an appeal before the appellate authority challenging the assessment order passed by the Collector. The said appeal was dismissed on the ground of delay. The appellant, thereafter, carried the matter to the Central Government by filing a revision. The revision was also dismissed. The appellant, thereafter filed a writ petition in the High Court of Kerala challenging the order passed by the assessing officer as well as the order passed by the revisional authority by means of a petition under Article 226 of the Constitution. One of the contentions advanced before the High Court was that even if the appeal was barred by time, the appellate authority has power to condone the delay. This plea of the appellant was rejected. Consequently, the writ petition was also dismissed. While the writ petition was pending, the Department sent a notice of demand on 25.5.1977 consequent upon the assessment order