1994 (3) TMI 91

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....d respondent by order dated 2-4-1984. 2. Having regard to the nature of the disposal the writ petition deserves, it is unnecessary for me to deal with the merits of the matter at length. The petitioner is a manufacturer of matches at Gudiyatham. Under the proceedings of the Collector of Central Excise, Madras, dated 10-10-1973, the petitioner was imposed a penalty of Rs. 5,000/- for the alleged offence and violation of Rule 52A on the finding that the offence committed was pre-planned, deliberate and is of a very serious nature warranting a deterrent penalty. An appeal filed before the Central Board of Excise and Customs came to be rejected on the ground that it was belated and there was no powers to condone the delay in an appellate autho....

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....y decision or order has been passed under section 35 or section 35A of this Act for the purpose of satisfying itself as to the correctness, legality or propriety of such a decision or order and may pass such order thereon as it thinks fit : Provided that no decision or order shall be varied so as to prejudicially affect any person unless such person is given a reasonable opportunity of making a representation and, if he so desires, of being heard in his defence : Provided further no proceedings shall be commenced under this sub-section in respect of any decision or order (whether such decision or order has been passed before or after the coming into force of this sub-section) after the expiration of a period of one year from the date of s....