Limitation in excise appeals: an appeal treated as against the final order was within time, so delay condonation did not arise.

An appeal under Section 35 of the Central Excises and Salt Act, 1944 was treated as directed against the Assistant Collector's final order reflected in letters dated 23-11-1981 and 2-7-1981, so it fell within the prescribed limitation period. Because the appeal was in time, no question of condonation of delay arose. The Collector's dismissal of the appeal as time-barred could not stand, and the Tribunal's order based on the same limitation view was also set aside. The matter was remitted for fresh decision on merits.

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Issues: Whether the appeal filed before the Collector under Section 35 of the Central Excises and Salt Act, 1944 was time-barred and whether the delay-condonation question arose.

Analysis: The appeal filed on 7-1-1982 was held to be, in substance, an appeal against the Assistant Collector's final order contained in the letter dated 23-11-1981, read with the earlier letter dated 2-7-1981. On that footing, the appeal was within the prescribed period of limitation. Since the appeal was in time, the question of condonation of delay did not arise, and the Collector's dismissal of the appeal as time-barred could not stand. The Tribunal's order, which proceeded on the same limitation view, also had to be set aside.

Conclusion: The appeal was held to have been filed within limitation, the dismissal as time-barred was set aside, and the matter was remitted for fresh decision on merits.

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