V. Ramaswami, J. - (1.) The short question of law that arises for consideration in this appeal is as to what is the relevant date for the purpose of calculation of the period of one year provided under Section 35E(3) of The Central Excises and Salt Act, 1944 (hereinafter called the Act). Briefly stated the question arises in the following circumstances.
(2.) By order in Original No. 34 of 1984 dated 28-11-1984, the Collector of Central Excise, Madras as an adjudicating authority within the meaning of the Act, held as barred by limitation the demand from the respondent towards excise duty on biaxially oriental polypropylene films as set out in the show cause notice dated 25-10-1983 and dropped further proceedings against the respondent. A copy of this order was attested by the Superintendent of the office on 21-12-1984 and despatched to the respondent. It was received by the respondent on 21-12-1984. The Central Board of Excise and Customs (hereinafter called the Board), after consideration of the order, on 11- 12-1985 directed the Collector of Central Excise, Madras under the provisions of Section 35E(I) to apply to the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, for correct determination of the points arising out of the aforesaid order and accordingly the Collector filed the application before the Tribunal as provided under Section 35 E(4) of the Act.
(3.) Before the Tribunal the respondent urged that the relevant date of the Collector's (adjudicating authority) order for the purposes of Sec. 35E(3) should be taken as 28-11-1984 and not 21-12-1984 when it was received by the respondent and on that basis the order of the Board under Section 35E(1) of the Act should be held as beyond the period of one year from the date of the decision or order of the adjudicating authority and therefore the application before the Tribunal was incompetent. The Tribunal accepted this contention and held that the application was not maintainable.;