1987 (2) TMI 237

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....okherjee, Advocate, for the Respondents. [Order per : H.R. Syiem, Member (T)].  - The learned Counsel for M/s. Tinplate Co., Mr. Mookherjee, said that this appeal is a non-existent one, because when the order of the Collector (Appeals) was passed in 1981, there was no provision for appeal to this Tribunal in line with Section 35-B of the Central Excises and Salt Act, 1944. The departmen....

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.... not available as this Tribunal had not been set up. If we take this argument, then even orders passed on the 1st of October, 1982 cannot be taken in appeal to the Tribunal, because on that day, the Tribunal had not yet started to function, and, therefore, the remedy of appeal to it had not been conferred on any aggrieved person. The question then would arise where would a person go against an ord....

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.... Board and the Appellate Collector before the appointed day. It does not say passed when before the appointed day; only that the order should be passed before the appointed day. Evidently, if the order was passed more than six months before the date of filing the appeal, it would be time barred. Another appeal filed within, say, five months would have been time barred, but can be saved by this Rem....