Limitation for excise appeal depends on date of communication; dismissal without finding on service date could not stand.

An appeal under Section 35 of the Central Excises and Salt Act must be filed within three months from the date of communication of the decision or order. Where the date of communication is a material fact in dispute, the appellate authority must record a finding on that issue before rejecting the appeal as time-barred. Here, the appellant claimed service of the order in November 1987, which would have made the appeal timely, but the Collector (Appeals) dismissed the matter only by reference to the date of the order and without determining when communication occurred. The dismissal was therefore held unsustainable and was quashed, with a direction to decide the appeal afresh in accordance with law.

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Issues: Whether the appeal before the Collector (Appeals) was barred by limitation under Section 35 of the Central Excises and Salt Act when the date of communication of the impugned order had not been recorded.

Analysis: Section 35 permits an appeal within three months from the date of communication of the decision or order. The petitioner asserted that the order was served in November 1987, which, if correct, would make the appeal timely. The Collector dismissed the appeal solely by reference to the date of the order, without recording any finding on when communication was effected. In the absence of such a finding on a material fact, the dismissal could not stand.

Conclusion: The dismissal of the appeal was unsustainable and was quashed, with a direction to decide the appeal afresh in accordance with law.

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