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TMI Blog1983 (10) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... ltant, for the Appellants. Shri A. Vijayaraghavan, S.D.R., for the Respondent. [Order per : C.T.A. Pillai]. - Appeal under Section 35B of the Central Excises and Salt Act, 1944, praying that in the circumstances stated therein, the Tribunal will be pleased to set aside the order of the Collector of Central Excise, Hyderabad, dated 21-8-1973 in O.R. No. 2/72(I). 2. This appeal coming up f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een received in the Board's office on 30-11-1973 - after a period of three months against the provisions of Section 35 of the Act; the Board observed that it had no powers to entertain an appeal received after three months from the date of receipt of the order appealed against and accordingly rejected the appeal as time barred. 4. Before us this order of the Board is disputed on the score th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation. In effect, that would mean that a subordinate officer who does the clerical work of calculation becomes part of the adjudicating set-up and will in fact add to an order of adjudication. In the present case, a perusal of the appeal filed to the Board shows that the appellant-company have challenged not the quantum of duty worked out by the subordinate officer but the findings of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all pay up the duty within one month of the receipt of the demand." 6. We note that demand for duty in respect of the goods which have been held to have been removed clandestinely and/or without payment of duty is already contained in the order of the Collector. What has been left to the Assistant Collector was the working out of the arithmetical figures involved. We also note that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant Collector for purposes of complying with the effective part of the order of the Collector. At best, the direction to the Assistant Collector contained in the order of the Collector is superfluous. 7. Before us the fact that the appeal was in fact received late in the office of the Board is not disputed by the appellant. The order of the Board is maintainable on facts and in law. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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