1983 (10) TMI 171

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....ts. Shri A. Vijayaraghavan, S.D.R., for the Respondent. [Order per : C.T.A. Pillai]. - Appeal under Section 35B of the Central Excises and Salt Act, 1944, praying that in the circumstances stated therein, the Tribunal will be pleased to set aside the order of the Collector of Central Excise, Hyderabad, dated 21-8-1973 in O.R. No. 2/72(I). 2. This appeal coming up for orders upon p....

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....n the Board's office on 30-11-1973 - after a period of three months against the provisions of Section 35 of the Act; the Board observed that it had no powers to entertain an appeal received after three months from the date of receipt of the order appealed against and accordingly rejected the appeal as time barred. 4. Before us this order of the Board is disputed on the score that the date ....

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....tion. In effect, that would mean that a subordinate officer who does the clerical work of calculation becomes part of the adjudicating set-up and will in fact add to an order of adjudication. In the present case, a perusal of the appeal filed to the Board shows that the appellant-company have challenged not the quantum of duty worked out by the subordinate officer but the findings of the Collector....

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....y up the duty within one month of the receipt of the demand." 6. We note that demand for duty in respect of the goods which have been held to have been removed clandestinely and/or without payment of duty is already contained in the order of the Collector. What has been left to the Assistant Collector was the working out of the arithmetical figures involved. We also note that the appellant....