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Issues:
1. Determination of the date of filing an appeal sent through post - date of posting or date of receipt. Detailed Analysis: The judgment pertains to an application under Section 35G(1) of the Central Excises and Salt Act filed by the appellant seeking a reference to the High Court at Allahabad regarding the date of filing an appeal sent through post. The appeal originated from an order of the Collector (Appeals) dismissing the appeal against the order of the Assistant Collector, Central Excise, due to a delay in filing. The appellant argued that the appeal was posted on 12-8-1981 but reached the office of the Collector (Appeals) on 14-8-1981. The Tribunal upheld the dismissal based on previous judgments, including M/s. Vikrant Tyres Ltd. v. Collector of Central Excise, Bangalore. The appellant, represented by Shri T.S. Bajpeyi, Advocate, referred to a judgment of the Allahabad High Court approving the date of delivery to the post office as the filing date, contrary to the date of receipt. The appellant sought a reference to the High Court based on this discrepancy. However, the respondent, represented by Shri Rakesh Bhatia, contended that no such reference was necessary. The Tribunal examined various decisions of High Courts, indicating a lack of consensus on whether the date of posting or receipt determines the filing date. It noted conflicting judgments on this issue, with some courts favoring the date of posting and others the date of receipt. The Tribunal highlighted the Supreme Court's decision in F. N. Roy v. Collector of Customs, Calcutta, which clarified that the date of actual receipt by the appellate authority constitutes the filing date. Consequently, the Tribunal dismissed the application, stating that since the Supreme Court had already addressed the issue, there was no need for a reference to the High Court. The judgment dated 17-4-1984 was deemed consistent with the Supreme Court's ruling, leading to the dismissal of the petition.
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