1987 (1) TMI 253 - AT - Central Excise

Summary

Issues:
1. Appealability of the communication dated 29/30-5-78 of the Assistant Collector.
2. Appealability of the communication dated 19/23-10-78 of the Assistant Collector.
3. Determination of whether the appeal was filed within the limitation period.

Analysis:
1. The appellants contended that the communication dated 29/30-5-78 of the Assistant Collector was not an appealable order as it was merely in the form of a letter and did not provide an opportunity for a hearing. However, the Tribunal found that this communication constituted an order as it examined the representation of the appellants, rejected their contention, and provided reasons for the decision. The Tribunal referred to the criteria set by the Supreme Court for a decision to be judicial, which were satisfied in this case. Therefore, the appellants were entitled to file an appeal against this communication.

2. Regarding the communication dated 19/23-10-78 of the Assistant Collector, it was found to be a reiteration of the earlier decision communicated in the letter dated 29/30-5-78. The Assistant Collector advised the appellants to file an appeal if they were aggrieved by the decision dated 29/30-5-78. The Tribunal determined that the later communication did not constitute a separate appealable order, as it was based on the earlier decision. Therefore, the appellants could not argue that the later communication was the appealable order.

3. The Tribunal upheld the Appellate Collector's decision that the appeal was barred by time. The Appellate Collector had rejected the appeal as it was filed long after the expiry of the limitation period calculated from the date of receipt of the order dated 29/30-5-78. Since the appeal was not filed within the limitation period, it was deemed to be barred by time, and the Tribunal dismissed the appeal based on this ground.