1994 (2) TMI 175 - AT - Central Excise

Summary

Issues:
1. Appeal filed against the Order-in-Appeal rejected as barred by limitation.
2. Determination of starting point of limitation for filing an appeal.
3. Consideration of delay beyond three months for condonation.
4. Interpretation of communication from the Superintendent as an appealable order.

Analysis:

The Appellants filed an Appeal against the Order-in-Appeal rejecting their appeal as barred by limitation. The Collector (Appeals) held the appeal filed on 13-1-1988 as beyond the three-month period prescribed by Section 35(1) of the Central Excises and Salt Act, 1944. The Collector observed that the appeal was against a letter dated 18-11-1987, while the Appellants believed it was against a letter dated 27-7-1987. The Collector deemed the appeal hit by limitation due to the lack of circumstances preventing timely filing. The Appellants challenged the Superintendent's decision in their appeal, raising contentions on the merits. The Collector determined the starting point of limitation as the earlier letter dated 27-7-1987, which directed the Appellants to debit credit. The delay, even under the Collector's view, was within a period suitable for condonation, not due to negligence. The communication from the Superintendent lacked indications of appealability, leading the Appellants to seek resolution directly before filing an appeal. The Tribunal set aside the Order-in-Appeal, remanding the matter for a fresh decision.

In conclusion, the Tribunal noted that the Appellants should have filed the appeal against the earlier letter of the Superintendent, deemed an order under the Act. However, their failure to do so was not held against them. The decision to remand the matter was based on the circumstances of the case, emphasizing the Appellants' genuine efforts to resolve the issue before resorting to an appeal. The Tribunal's decision aimed to address the procedural complexities and ensure a fair consideration of the appeal, emphasizing the need for clarity in determining the starting point of limitation and the nature of appealable orders.