1988 (2) TMI 208 - AT - Central Excise

Summary

Issues: Appeal against time-barred order under Gold (Control) Act, 1968

In this case, the appellant filed an appeal against an Order-in-Appeal issued by the Collector of Customs (Appeals) Bombay, which rejected the appeal as time-barred under Section 80 of the Gold (Control) Act, 1968. The appellant had received the original order on 4-9-1984, but the Collector (Appeals) considered it received on 3-9-1984, leading to the rejection of the appeal. The main issue revolved around the calculation of the appeal filing deadline and the exclusion of the date of receipt of the original order for determining the period of limitation under the Gold Control Act.

The appellant argued that the appeal filed on 3-12-1984 was within the three-month limitation period, even if the date of receipt of the original order was considered as 3-9-1984. The appellant contended that the order was actually received on 4-9-1984, and excluding that date, the appeal was timely filed. The appellant requested the order of the Collector (Appeals) to be set aside and the matter to be remanded for consideration on merits.

The respondent, however, maintained that the appeal should have been filed within three months from the date of the original order, which was issued on 30-8-1984. The respondent argued that since the appeal was received on 3-12-1984 without any valid reason for the delay, the Collector (Appeals) was justified in rejecting the appeal as time-barred. The respondent emphasized the importance of adhering to the statutory time limits for filing appeals under the Gold Control Act.

Upon considering the arguments from both sides, the Tribunal noted discrepancies in the dates of receipt of the original order as mentioned by the appellant and considered by the Collector (Appeals). The Tribunal highlighted that the crucial date for calculating the limitation period for filing an appeal is the date of knowledge of the order, not the date of order or despatch. The Tribunal concluded that the appeal filed on 3-12-1984 was within the limitation period, even if the date of communication was taken as 3-9-1984, as the actual date of receipt needed to be excluded for calculating the limitation period.

The Tribunal found that the Collector (Appeals) had erred in holding the appeal as time-barred and, therefore, allowed the appeal, setting aside the Collector (Appeals) order. The Tribunal remanded the matter to the Collector (Appeals) for further consideration on merits, emphasizing the importance of correctly calculating the limitation period under the Gold Control Act for filing appeals.