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of <h1>Appeal allowed after Tribunal deems inquiry bona fide, setting aside Appellate Collector's decision.</h1> <h3>SPINNING ACCESSORIES (P) LTD., JHOTWARA (RAJASTHAN) Versus COLLECTOR OF CENTRAL EXCISE, DELHI</h3> The appeal was filed to the Tribunal against a demand confirmed by the Appellate Collector. The Appellate Collector held a delay in filing the appeal, not ... - Issues:1. Timeliness of filing the appeal before the Appellate Tribunal.2. Application of Section 5 of the Limitation Act to proceedings under the Central Excise Act.3. Interpretation of the proforma of adjudication order in Central Excise cases.4. Effect of seeking information from the Asstt. Collector regarding the forum of appeal.Analysis:1. The appeal was filed by the appellants to the Tribunal against the order-in-appeal passed by the Appellate Collector confirming a demand of Rs. 39,700.18. The Appellate Collector held that there was a delay of one day in filing the appeal, which could not be condoned under Section 5 of the Limitation Act, as it was not applicable to proceedings under the Central Excise Act.2. The Consultant for the appellants argued that the appeal was not time-barred. The proforma of the order-in-original received by the appellants did not specify the appellate authority. The appellants, therefore, wrote to the Asstt. Collector seeking clarification on the appellate authority. The Asstt. Collector responded, informing them that the appeal would lie before the Appellate Collector of Central Excise, New Delhi. The Consultant contended that the appeal should be considered filed only after this clarification was received, making it within the time limit.3. The Tribunal considered that the act of the appellants in seeking information from the Asstt. Collector regarding the forum of appeal was bona fide. They noted that the communication seeking clarification was sent promptly after receiving the order. The Tribunal agreed with the argument that the period of limitation should run from the date of clarification regarding the appellate authority, not from the date of the original order.4. Consequently, the Tribunal found that the appeal was filed within the time limit and was not barred by limitation, contrary to the decision of the Appellate Collector. The Tribunal set aside the order under appeal and remanded the matter to the Appellate Collector for a decision on the merits. The appeal was allowed, and the matter was remanded for further proceedings.
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