1994 (1) TMI 145 - AT - Central Excise

Summary

Issues:
1. Appeal against the order of the Collector of Central Excise (Appeals) Bombay regarding excess production rebate on Sugar.
2. Review of the Assistant Collector's order sanctioning rebate by the jurisdictional Collector of Central Excise, Pune.
3. Time limitation for filing an appeal before the Collector (Appeals) under Section 35E(4) of the Central Excises and Salt Act, 1944.

Analysis:
1. The appeal was made against the order of the Collector of Central Excise (Appeals) Bombay regarding the claim for excess production rebate on Sugar. The Assistant Collector of Central Excise, Pune-V Division initially sanctioned a sum of Rs. 10,11,733.38 out of the total claim of Rs. 15,81,550.50. However, the jurisdictional Collector of Central Excise, Pune reviewed this decision and directed the Assistant Collector to file an application before the Collector (Appeals) Bombay for a determination. The Collector (Appeals) entertained the appeal and set aside the Assistant Collector's order granting the rebate.

2. The appellants contested the order of the Collector (Appeals) on the grounds of time limitation for filing the appeal. The appellant's counsel argued that the appeal filed by the Assistant Collector before the Collector (Appeals) was beyond the time limit prescribed by Section 35E(4) of the Central Excises and Salt Act, 1944. The appeal was filed on 2-6-1986, which exceeded the statutory limit of 3 months for filing an appeal from the date of communication of the order under Section 35E(2).

3. The Tribunal found merit in the appellant's argument regarding the issue of limitation. The statutory limit under Section 35 of the Central Excises and Salt Act, 1944, along with its proviso, mandates that an appeal before the Collector (Appeals) must be filed within 3 months from the date of communication of the impugned order. The Collector (Appeals) has the authority to condone a delay of up to 3 months. In this case, the appeal before the Collector (Appeals) was filed beyond 6 months, which rendered it without jurisdiction. Consequently, the Tribunal set aside the impugned order of the Collector (Appeals) and disposed of the appeal accordingly.