9911796707
TMI Blog1990 (7) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... me. After hearing both the parties and following the earlier views taken by the Tribunal in similar situation, we have condoned the delay in filing the supplementary appeals and have allowed the Condonation of Delay applications. 2. By Order-in-Original No. DIV/JOR/3/PL/81 dated 16-1-1981, the Assistant Collector of Central Excise, Jorhat approved the appellants price lists No. 6/80,16/79 and 3/79 with modification. The appellants made an application to the Collector of Customs Central Excise, Shillong on 12-2-1982 for review of the Assistant Collectors order under Section 35A(2) of the Central Excises and Salt Act, 1944. The Additional Collector of Central Excise Customs, Shillong vide his Order No. C. No. V-16B/4/Adj/82/1957-58-A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Salt Act, 1944. This application was rejected by the Additional Collector of Central Excise and Customs, Shillong, as time-barred, vide his letter No. C. No. V-16B/2/Adj/82/1460-A dated 20-2-1982 addressed to the appellants. In para 2 of that letter the Additional Collector stated as follows :- The Assistant Collector Central Excise of Jorhat passed order in question on 15-1-1981. Your application for review dated 8-2-1982 has been received here on 10-2-1982. The case is therefore, hit by time bar under Section 35A of Central Excise Act. On receipt of this order, the appellants wrote to the Additional Collector on 22-3-1982 stating that the Assistant Collector s order dated 15-1-1981 was received by them on 23-2-1981 and their review ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. In support of this argument, he relied on the following judgments : (i) AIR 1976 SC 2136 - Thvl. Bombay Ammonia Pvt. Ltd. v. The State of Tamil Nadu (ii) 1989 (42) E.L.T. 727 (Del.) - Bhavani Waste Cotton Spinning Mill v. Collector of Central Excise (iii) 1986 (25) E.L.T. 129 - Shriram Refrigeration Industries Ltd., Hyderabad v. Collector of Central Excise, Hyderabad (iv) Tribunal s Order No. 49/85-B1 dated 6-9-1985 in the case of M/s. Hindustan Conductors, Azamgarh v. Collector of Central Excise, Allahabad. (v) 1979 (4) E.L.T. (J-569) - In re: Bengal Paper Mills Co. Ltd., Calcutta 6. The third point of arguments of Shri Jain, learned advocate is that the limitation under old Sections 35A and 36 of the Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The Assistant Collector s Order dated 16-1-1981 was issued on 24-2-1981 against which the review application was received by the Collector on 17-2-1982. Assistant Collector s order dated 15-1-1981 was issued on 19-2-1981 and the review application against that order was received by the Collector on 10-2-1982. In both the cases, the review applications were received by the Collector within one year from the date of issue of the orders of the Assistant Collector. Unless the order is issued to the assessee, mere passing order in the file is of no effect against the assessee. The learned Departmental Representative has cited two decisions, one of which is of this Tribunal, viz. 1985 (19) E.L.T. 606, in support of his argument that the time l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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