1990 (7) TMI 207

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....lication was filed in time. After hearing both the parties and following the earlier views taken by the Tribunal in similar situation, we have condoned the delay in filing the supplementary appeals and have allowed the Condonation of Delay applications. 2. By Order-in-Original No. DIV/JOR/3/PL/81 dated 16-1-1981, the Assistant Collector of Central Excise, Jorhat approved the appellants' price lists No. 6/80,16/79 and 3/79 with modification. The appellants made an application to the Collector of Customs & Central Excise, Shillong on 12-2-1982 for review of the Assistant Collectors' order under Section 35A(2) of the Central Excises and Salt Act, 1944. The Additional Collector of Central Excise & Customs, Shillong vide his Order No. C. No. ....

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.... of the Central Excises and Salt Act, 1944. This application was rejected by the Additional Collector of Central Excise and Customs, Shillong, as time-barred, vide his letter No. C. No. V-16B/2/Adj/82/1460-A dated 20-2-1982 addressed to the appellants. In para 2 of that letter the Additional Collector stated as follows :- "The Assistant Collector Central Excise of Jorhat passed order in question on 15-1-1981. Your application for review dated 8-2-1982 has been received here on 10-2-1982. The case is therefore, hit by time bar under Section 35A of Central Excise Act." On receipt of this order, the appellants wrote to the Additional Collector on 22-3-1982 stating that the Assistant Collector's order dated 15-1-1981 was received by them ....

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....ppellate Collector under Section 35 of the Act. In support of this argument, he relied on the following judgments : (i) AIR 1976 SC 2136 - Thvl. Bombay Ammonia Pvt. Ltd. v. The State of Tamil Nadu (ii) 1989 (42) E.L.T. 727 (Del.) - Bhavani Waste Cotton Spinning Mill v. Collector of Central Excise (iii) 1986 (25) E.L.T. 129 - Shriram Refrigeration Industries Ltd., Hyderabad v. Collector of Central Excise, Hyderabad (iv) Tribunal's Order No. 49/85-B1 dated 6-9-1985 in the case of M/s. Hindustan Conductors, Azamgarh v. Collector of Central Excise, Allahabad. (v) 1979 (4) E.L.T. (J-569) - In re: Bengal Paper Mills Co. Ltd., Calcutta 6. The third point of arguments of Shri Jain, learned advocate is that the limitation under old....