1987 (2) TMI 237 - AT - Central Excise

Summary

Issues:
1. Appeal filed against an order passed by the Collector (Appeals) in 1981 without provision for appeal to the Tribunal.
2. Interpretation of the Customs, Central Excise and Gold (Control) Removal of Difficulties Order, 1982.
3. Time limitation for filing appeals under the Removal of Difficulties Order, 1982.
4. Review request made by the Government and its impact on the appeal timeline.

Analysis:
1. The Counsel for the appellant argued that the appeal was non-existent as there was no provision for appeal to the Tribunal when the order was passed in 1981. However, the Tribunal clarified that the right of appeal was conferred on all aggrieved persons against past orders when it began operating on 11-10-1982. The argument that the right of appeal was not available when the order was passed was deemed irrelevant.

2. Both Counsels mistakenly believed that the Removal of Difficulties Order, 1982 would not save an appeal if there was no initial right of appeal to the Tribunal. However, the Tribunal explained that the order provided an extended appeal period of six months for orders passed before the appointed day. It was emphasized that the order did not confer a new right of appeal but allowed for a longer time to appeal against pre-existing orders.

3. The Tribunal noted that the present appeal, filed in January 1983 against an order from 1981, was time-barred even under the extended limit provided by the Removal of Difficulties Order, 1982. The appellant's argument that a review request made in August 1982 affected the appeal timeline was dismissed, and the appeal was rejected on the basis of being time-barred.

4. Another Member of the Tribunal expressed reservations about the interpretation provided in earlier paragraphs but agreed that the appeal should be rejected as it was filed beyond six months from the date of communication of the order. Despite differing views on the legal interpretation, the decision to reject the appeal was unanimous due to the time limitation set by the Removal of Difficulties Order, 1982.