{"id":132184,"date":"1983-08-30T00:00:00","date_gmt":"1983-08-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/spinning-accessories-p-ltd-vs-collector-of-central-excise-on-30-august-1983"},"modified":"2015-09-11T17:57:33","modified_gmt":"2015-09-11T12:27:33","slug":"spinning-accessories-p-ltd-vs-collector-of-central-excise-on-30-august-1983","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/spinning-accessories-p-ltd-vs-collector-of-central-excise-on-30-august-1983","title":{"rendered":"Spinning Accessories (P) Ltd. vs Collector Of Central Excise on 30 August, 1983"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Spinning Accessories (P) Ltd. vs Collector Of Central Excise on 30 August, 1983<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1983 (14) ELT 1806 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> S.D. Jha, Member (J)<\/p>\n<p>1. Appellants have filed this appeal to the Tribunal against the order-in-appeal No. 21-CE\/JPR\/81 dated 15-2-82 passed by the Appellate Collector of Central Excise, New Delhi. By the said order appellants appeal against order in original No. V(68)35\/CE(iii)\/80\/1238 dated 4-3-81 passed by the Asstt. Collector of Central Excise, Jaipur confirming the demand of Rs. 39,700.18 from the appellants was dismissed as barred by limitation.\n<\/p>\n<p>2.    The Appellate Collector held  that  order-in-original was received by the appellants on 6-2-1981   and the  appeal filed by them  on 7-5-1981.   There was thus delay of one  day in  filing the appeal which could not  be condoned under Section 5 of the Limitation Act the same being not applicable to proceeding under the Central Excise Act.\n<\/p>\n<p>3.    At the hearing of the  appeal  Shri  K.G.   Sooji,  Consultant for the appellants   submitted that the  appeal filed by the appellants was in  fact not time-barred. The proforma of the order-in-original received by the  appellants had columns for showing the designation of the  appellate  authority to whom the  appeal could  be filed.    These  columns  were left  blank.    The appellants therefore, addressed a registered AD letter dated 14-2-1981 to the Asstt. Collector to intimate them about the appellate authority at the earliest (Annexure 9 to the grounds of appeal). The Asstt. Collector by his reply dated 30-3-1981 (Annexure 10 to the appeal) informed the  appellants that the appeal would lie before the Appellate Collector of Central Excise, New Delhi.    Shri Sooji,  submitted that this communication of the Asstt. Collector was received on 1-4-1981.    He also submitted that the appellants had filed the appeal on 18-4-1981 though they did not possess an acknowledgement  of   the  same and could  not  prove it.    He further submitted that the order should be taken to have become complete only after clarification from the Asstt. Collector was received i.e. on 1-4-1981. The limitation for filing of the appeal should, therefore, be computed from this date, Even if the appeal betaken to have been filed on 7-5-1981 as held by the Appellate Collector of Central Excise, it was well within time. Shri Sooji in support of his contention relied  on a judgment of the  Bombay High  Court in Deccan Sales Corporation v. Appellate Collector of Customs, 1980 ELT 695.\n<\/p>\n<p>4.    On behalf of the respondent Shri V. Lakshmikumaran, SDR, defended the order of the Appellate Collector of Central Excise.\n<\/p>\n<p>5.    Para 2 of the proforma of adjudication order in Central  Excise case provides for setting out the  designation of the authority to  whom the appeal against the order in question would lie.    The act  of the  appellants, therefore, in seeking information  from the Asstt.  Collector as to the   forum  of appeal cannot but be bona fide.    It is also to be  remembered that the appellants addressed the communication  dated 14-2-1981 in this regard to the Asstt. Collector of Central Excise as  early as within a week of receipt of the order.    The Asstt. Collector also replied to the same  informing the appellants about the appellate authority to whom appeal  against the  order would lie.    In the circumstances, the ratio of the Bombay  High Court Decision  (Supra) that period of limitation of 3 months  would run from the  date of such clarification  and not from the date of the original order would  be applicable.  We are in respectful  agreement with the same.\n<\/p>\n<p>6.    In view of the foregoing we find that the appeal filed by the appellants before the Appellate Collector,  Central Excise was within time and  not barred by limitation as held  by the learned  Appellate  Collector.    As a consequence, the order under appeal  is set  aside and  the matter  remanded to the Appellate Collector,    Central    Excise,  Delhi for deciding the  appeal   on merits.   The appeal is thus allowed and the matter remanded.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Spinning Accessories (P) Ltd. vs Collector Of Central Excise on 30 August, 1983 Equivalent citations: 1983 (14) ELT 1806 Tri Del ORDER S.D. Jha, Member (J) 1. Appellants have filed this appeal to the Tribunal against the order-in-appeal No. 21-CE\/JPR\/81 dated 15-2-82 passed by the Appellate Collector of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-132184","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Spinning Accessories (P) Ltd. vs Collector Of Central Excise on 30 August, 1983 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/spinning-accessories-p-ltd-vs-collector-of-central-excise-on-30-august-1983\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Spinning Accessories (P) Ltd. vs Collector Of Central Excise on 30 August, 1983 - Free Judgements of Supreme Court &amp; 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