Limitation for duty demand appeals runs from the demand order, not price-list approval, so the appeal must be heard on merits.

Limitation for an appeal against a demand of short-levied duty runs from the date of the demand order, not from the earlier approval of the price list, where the demand is the distinct appealable decision. On that basis, the appeal was not barred by limitation and had to be considered on merits. The limitation-based dismissal was therefore set aside, and the matter was remitted for fresh disposal on the substantive controversy.

---

---

Issues: Whether the appeal against a demand of duty short-levied was barred by limitation from the date of approval of the price list, or whether limitation had to be computed from the date of issue of the demand.

Analysis: The limitation under Section 35 of the Central Excises and Salt Act was held to run from the date of issue of the demand, since the appeal was directed against a distinct appealable decision, namely the demand of duty short-levied. On that basis, the appeal could not be treated as time-barred and was required to be examined on merits.

Conclusion: The dismissal of the appeal as time-barred was set aside and the matter was sent back for fresh disposal on merits.

Final Conclusion: The order rejects the limitation-based dismissal and restores the appeal for adjudication on the substantive controversy.

---