1987 (10) TMI 247

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.... earlier hearing was as to whether the Assistant Collector who had signed and verified the appeal was duly authorised, as required under Section 35-B(2) of the Act, to do so. This question had been raised since no copy of the authorisation by the Collector had been filed. Subsequent to the said hearing the Appellate Collector had filed an extract from the file of the Collector containing notes culminating in the order of the Collector dated 22-3-1983. The said order reads as follows: "Yes. As proposed please refer this case for filing up the review forthwith." Shri Sachar submits that this was the order under which the Collector authorised the filing of the appeal by the Assistant Collector. He referred us to the earlier notes of the Supe....

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....mins Ltd. [1987 Vol. 28 E.L.T. 65] would support his submission. We have perused the said decision and find that the paragraph mentions that the Act clearly enjoins that it is the Collector who has to take a decision for filing the appeal but that, in the said case, the procedure seems to have been reversed since the examination started from the stage of appraiser. 4. We are unable to agree with the submission of the Learned Counsel that in the matter of taking a decision for filing an appeal on behalf of the Department, the initial perusal of the impugned order must be by the Collector only and it is only on his directions that further steps could be taken but that if the initial perusal is done by a subordinate, and on his note, the Coll....

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....ppellate Collector's order only on receipt of the copy thereof on 18-3-1983 from the Assistant Collector. He states in his affidavit that the matter was then looked into and the appeal was filed on 7-4-1983. The application for condonation of delay proceeds on the basis that the limitation for filing the appeal had expired on 25-10-1982, the date of the order being 26-7-1982. Shri Gujral contended that the date of receipt of the order by the Assistant Collector would be the relevant date for commencement of limitation and if the Assistant Collector had failed to communicate the order to the Collector till 18-3-1983, the said delay has not at all been explained. 7. Section 35-B(3) stipulates that the appeal should be filed within three mont....