Supreme Court remits appeal for fresh determination on timeliness and condonation of delay.

The Supreme Court set aside the Tribunal's order and remitted the matter back to the Tribunal for a fresh determination on the timeliness of the appeal filing and the potential grounds for condonation of delay, based on the interpretation of Section 35A(5) of the Central Excises and Salt Act, 1944. The appeal was allowed accordingly.

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Issues involved: Appeal against rejection of application for condonation of delay in filing the appeal before the Tribunal, interpretation of Section 35A(5) of the Central Excises and Salt Act, 1944.

Issue 1: Appeal against rejection of application for condonation of delay
The appeal was filed in the Tribunal on 19-6-1989 against the order of the Collector dated 14-4-1987. The submission was made that the duty imposed on the Collector (Appeals) by Section 35A(5) to communicate the order to the appellant, the adjudicating authority, and the Collector of Central Excise was not fulfilled. The appeal was filed in the CEGAT after obtaining information much later in a different manner, following the receipt of a certified copy of the Collector's order. The contention was that the question of limitation for filing the appeal before the CEGAT should have been considered based on this non-communication.

Issue 2: Interpretation of Section 35A(5) of the Central Excises and Salt Act, 1944
The contention based on Section 35A(5) was not raised before the Tribunal initially, as it was not mentioned in the Tribunal's order. However, since the point was a legal one, it was permitted to be raised. The decision on this issue was deemed to depend on certain facts, and thus it was considered appropriate for the Tribunal to first address this point. Consequently, the matter was remitted to the Tribunal for a fresh decision on whether the appeal was filed within the stipulated time and if not, whether there were grounds for condonation of any delay in filing the appeal, with reference to the observations made.

In conclusion, the Supreme Court set aside the Tribunal's order and remitted the matter back to the Tribunal for a fresh determination on the timeliness of the appeal filing and the potential grounds for condonation of delay, based on the interpretation of Section 35A(5) of the Central Excises and Salt Act, 1944. The appeal was allowed accordingly.

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