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1980 (7) TMI 107

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..... titution of India. 2. A few relevant facts giving rise to the present petitions may be stated in brief. The petitioners are a partnership firm running a yarn manufacturing unit at Naroda in the city of Ahmedabad. In the year 1971, the petitioners had manufactured yarn of mixed fibres containing woollen yarn of staple waste and wool waste. The petitioners had also submitted returns for payment of excise duty leviable on the said products. 3. The Central Excise Department raised a question with respect to the classification of the said product manufactured by the petitioners' firm. In this behalf, the department had issued a show cause notice dated March 24, 1972, and claimed the difference between the special excise duty leviable on the .....

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..... view that the appeal preferred by the petitioners was barred under Section 35 of the Central Excises and Salt Act, 1944. It may be stated at this stage that in order to see that the appeal was preferred in time within prescribed period before the Appellate Collector, Central Excise, Bombay, the appeal should have been presented or the appeal memo should have reached to the Collector, Central Excise, Bombay by April 7, 1975 as provided in Section 35 of the Central Excises and Salt Act, 1944. As the appeal memo did not reach the office of the Appellate Collector, Central Excise Bombay by April 7, 1975, the Appellate Collector, Central Excise, Bombay dismissed the appeal filed by the petitioners under Section 35 of the aforesaid Act. It may be .....

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..... the decision or order appeal against : Provided that no such order-in-appeal shall have the effect or subjecting any person to any greater confiscation or penalty than has been adjudged against him in the original decision or order. (2) Every order passed in appeal under this Section shall, subject to the power of revision conferred by Section 36, be final." The plain reading of Section 35 of the Act clearly shows that any party aggrieved by any decision or order Passed by the Central Excise officer can file an appeal under the Act or the Rule s made thereunder within a period of three months from the date of such decision or order. In the instant case, there was no dispute before us that the relevant papers concerning the appeal rea .....

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..... led in the office or sent to the Registrar by registered post." Reg. 30. "The memorandum of appeal shall be filed within the period of limitation prescribed in S. 84(2) on working days, during the business hours specified in Regs. 18 and 19." On a consideration of the aforesaid regulations framed under the Bombay Industrial Relations Act, the Division Bench of the Bombay High Court took the view, that the post office was constituted as an agent of the court in which the appeal was to be preferred, and hence, even if the relevant papers concerning the appeal reached late before the Appellate Tribunal, the appeal should be treated as filed within the period prescribed by the law of limitation. 11. With respect, it is not possible for u .....

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