Chittatosh Mookerjee, J. - (1.) The short point in these two Rules is whether or not the Collector of Excise, Calcutta had committed any error of jurisdiction by dismissing on the ground of limitation the two appeals preferred by the petitioner company against the orders passed by the Assistant Collector of Central Excise, Calcutta, II-Dvn.
(2.) The petitioner No. 1 is a well-known manufacturer of paper and papers boards. On 2nd April, 1971 the Assistant Collector, Central Excise, Calcutta, II-Division upheld the re-classification of paper made by the Superintendent, Central Assistant Unit No. II(I) and ordered payment of diffe- rential duty. The petitioner company received the said order on 9th October, 1971. The prescribed period of limitation of an appeal under Section 35 of the Central Excises and Salt Act, 1944 was three months. On 8th January, 1972, the petitioner sent by registered post with A/D an appeal under Section 35 of the Act addressed to the Appellate Collector Central Excise, Calcutta, Custom House, Calcutta-1. On 11th January, 1972, the said registered cover containing the appeal of the petitioner was' received in the office of the appellate autho- rity. The Appellate Collector, Central Excise rejected the said appeal as time barred without going into the merits of the case. The petitioner company filed a.revisional application under Section 36 of the Act- The Joint Secretary to the Govt. of India, Ministry of Finance (Department of Revenue and Insurance) rejected the said revisional application and upheld the order of the appellate collector holding the appeal of the petitioner as time barred. The aforesaid orders are subject-matter of challenge in Civil Rule No. 3133(W) of 1976.
(3.) On 10th June, 1971 the petitioner company was served with another adjudication order dated 2nd September, 1972 of the Assistant Collector of Central Excise, Calcutta, II-Division. On 9(h June, 1972 the petitioner sent under registered post with A/D an appeal under Section 35 of the Central Excises and Salt Act to the Appellate Collector of Customs, Calcutta, Customs House, Calcutta-1. On 14th September, 1971, the said appellate authority received postal cover containing the said appeal preferred by the petitioner company. The Appellate Collector of Central Excise by his order dated 20th October, 1973 rejected the appeal as time barred without considering the merits of the same. The Government of India dismissed the revisional application of the petitioner company and confirmed the aforesaid order of the Appellate Collector. The petitioners have obtained Civil Rule No. 3134(W) of 1976 against the aforesaid orders.;