Limitation for excise appeals filed by post requires strict compliance where no statutory power to condone delay exists.

An appeal under Section 35 of the Central Excises and Salt Act, 1944 had to be filed within three months from the decision or order, and the memorandum reaching the appellate authority by post after expiry of that period was treated as out of time. The statutory scheme contained no express or implied power to condone delay, and the Act and Rules did not treat the post office as the agent of the appellate authority for filing appeals by post. The consequence was that the appeal was barred by limitation and the challenge to the impugned orders failed.

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Issues: Whether an appeal under Section 35 of the Central Excises and Salt Act, 1944 was filed within limitation when the memorandum reached the appellate authority by post after the prescribed period, and whether any power existed to condone such delay.

Analysis: Section 35 required an appeal to be filed within three months from the date of the decision or order. The appeal papers admittedly reached the office of the Appellate Collector one day after expiry of the prescribed period. No provision in the Act or the Rules conferred power on the appellate authority to condone delay in filing such an appeal. The cited Bombay High Court decision was held inapplicable because the present statutory scheme contained no express or implied provision treating the post office as the agent of the appellate authority, and Section 35 did not provide for sending appeals by post.

Conclusion: The appeal was barred by limitation, no condonation of delay was available, and the challenge to the impugned orders failed.

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