9911796707
TMI Blog1998 (2) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... Item 15A of the Schedule to the erstwhile Central Excise Tariff, rejecting the claim of the assessees for classification of these products under T.I. 14-I(5). At the outset, learned Counsel for the appellants, Shri M.P. Devnath submits that the appeal is to be disposed of on the preliminary issue of the order of the Collector passed in terms of Section 35E(2), being passed after the expiry of 1 year from the date of decision by the Assistant Collector while the statutory provision contained in Section 35E(3) of the CESA, 1944 makes it clear that no order passed in terms of sub-section (1) or sub-section (2) of Section 35E shall be made after the expiry of 1 year from the date of decision or order of the adjudicating authority. In this conne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Asst. Collector. 3. We note from the order-in-original as well as from the order of the lower appellate authority that the date of the Assistant Collector s order is 26-6-1985 (which gives rise to an appealable order). Both the preamble of the order as well as title `subject mentions clearly that it is an application of Assistant Collector against the order-in-original dated 26-6-1985. Therefore, the learned Counsel is correct in his submission that the said order of the Assistant Collector is dated 26-6-1985. Computing the period of 1 year from this date, the review order passed in terms of Section 35E(2) has been passed beyond the period of one year from the date of the Assistant Collector s order. Hence, following the ratio of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isfying himself as to the legality or propriety of any such decision or order and may, be order, direct such authority to apply to the Collector (Appeals) for the determination of such points arising out of the decision or order as may be specified by the Collector of Central Excise in his order." Sub-section 35E of the Act which deals with the limitation for exercise of the powers under sub-sections (1) and (2) of the Act and which is the relevant provision for consideration in this appeal reads as follows : No order shall be made under sub-section (1) or sub-section (2) after the expiry of one year from the date of the decision of the adjudicating authority. It may be seen, therefore, that if an authority is authorised to exercis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the order sought to be considered. To hold to the contrary would be inequitable and will also introduce uncertainties into the administration of the Act. We are, therefore, of the opinion that the period of one year fixed under sub-section (3) of Section 35E of the Act should be given its literal meaning. 6. The above observations and conclusion of the Hon ble Supreme Court are required to be kept in view; And applying the same, I agree with my ld. colleague that the date of the Assistant Collector s order is 26-6-1985. It is this date which is relevant for our purpose; And the appeal before the Collector has been filed against this order (dated 26-6-1985) by virtue of the Collector s order dated 16-7-1986 is beyond one year. The d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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