1998 (6) TMI 139

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.... JDR, for the Respondent. [Order per : K. Sankararaman, Member (T)]. - The appeal is against the order-in-appeal dated 7/8-2-1994 passed by the Collector of Central Excise (Appeals), New Delhi allowing the departmental application filed under Section 35E(4) and holding the appellant herein, M/s. Swarajya Cement India (P) Ltd. to be liable to pay duty on their product, cement after including ....

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.... authorisation of the Collector beyond the permitted period. There is a delay of 10 days on the part of the Assistant Collector filing the appeal and this delay was condoned by the latter. Shri Mullick contended that the facility of condonation of delay is not available under Section 35E for appeals filed by the department on the direction of either the Collector or the Central Board of Excise & C....

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....after granting opportunity of hearing and pass a fully speaking adjudication order after ascertaining and verifying all relevant facts. It was contended by Shri Mullick that all relevant facts that have been ordered to be verified by the Collector (Appeals) in his remand order stand verified and there is no dispute about this position and the purpose of remand is not clear. He pleaded that in the ....

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....llector to the Collector (Appeals) being barred by limitation and hence not condonable by that authority as there is no express provision under Section 35E for affording that relaxation, we find that the provisions of sub-section (4) provide a complete answer to this objection. It is provided therein that an application by the authorised officer to the Collector (Appeals) shall be heard as if that....