ORDER
K.S. Venkataramani, Member (T)
1. This is an appeal against the order dated 25-6-1987 passed by the Collector of Central Excise (Appeals) Bombay. The facts briefly are that the appellants herein had filed claim for excess production rebate on Sugar amounting to Rs. 15,81,550.50 for the period May to September, 1982 under Notification No. 132/82. The Assistant Collector of Central Excise, Pune-V Division in his order dated 9-5-1985 sanctioned out of above amount claim sum of Rs. 10,11,733.38. This order of the Assistant Collector sanctioning rebate was sought to be revised by the jurisdictional Collector of Central Excise, Pune. The Collector of Central Excise, Pune on 1-10-1985 passed an Order under Sub-section (2) of Section 35E of Central Excises and Salt Act, 1944, holding that the Assistant Collector order sanctioning rebate requires to be reviewed, as it was found by the Collector to be erroneous and not in accordance with the terms of Notification No. 132/82. The Collector of Central Excise Pune, directed to Assistant Collector Pune Division to file the application to the Collector of Central Excise (Appeals) Bombay within 3 months of the date of the direction for determination of the point arising out of above mentioned order of the Assistant Collector.
2. The Collector (Appeals) entertained the appeal filed by the Assistant Collector in pursuance of this direction of the Collector of Central Excise-Pune and in impugned order set aside order of the Assistant Collector granting the rebate and allowed the application filed by the Collector for review of Assistant Collector orders.
3. The appellants are aggrieved by this order of the Collector (Appeals). Shri K.P. Joshi, learned Counsel for the appellant submitted that the direction given by the Collector of Central Excise is dated 1-10-1985. It is further seen from the order of the Collector (Appeals) that the Assistant Collector in pursuance of the direction had filed appeal before the Collector (Appeals) on 2-6-1986. The learned Counsel urged this is beyond the time limit prescribed under Section 35E(4) of the Central Excises and Salt Act, 1944 therefore appeals before the Collector (Appeals) is clearly time barred. The learned Counsel pointed out that they had in fact raised this issue of limitation before the Collector (Appeals) and this submissions of theirs although recorded in the impugned order yet no findings have been given thereon, but an order adverse to the appellant has been passed. The learned Counsel therefore, pleaded that the Collector (Appeals) order is null and void without jurisdiction. Heard Smt. Shanti Sundaram, learned SDR.
4. On careful consideration of the submissions made we find lot of substance in the plea of limitation raised before us by the learned Counsel. The appeal before the Collector (Appeals) in pursuance of the direction under Section 35E(2) of Collector Central Excise Pune has been filed beyond 6 months.
5. The statutory limit under Section 35 Central Excises and Salt Act, 1944 read with its proviso requires appeal before Collector (Appeals) to be filed within 3 months from the date of communication of the order impugned and the Collector (Appeals) is given power to condone delay upto a period of 3 months only. Section 35E(4) also requires the adjudicating authority acting under direction of the Collector, under Section 35E(2) to make an application before the Collector (Appeals) within 3 months of date of communication of the order under Section 35E(2).
6. In such situation the order of the Collector (Appeals) in this case entertaining appeal before him filed beyond 6 months is without jurisdiction and on this reason we set aside the impugned order. The appeal is disposed of accordingly. Order dictated in Court.