TMI Blog1990 (5) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... amine the duty liability on polypropylene granules. In view of these findings, the Collector dropped further proceedings against the appellants. The Central Board of Excise Customs (hereinafter referred to as the Board ) called for, under Section 35E(1) of the Central Excises Salt Act, 1944 (hereinafter referred to as the Act ) and examined, the records of the proceedings leading to the said order of the Collector for the purpose of satisfying itself as to the legality and propriety of the said order. After considering the matter at length, the Board directed the Collector, under the provisions of the aforesaid Section 35E(1) of the Act, to apply to this Tribunal for the correct determination of the points (as set out in the Board s o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise to pass certain orders.-(l) The Board may, of its own motion, call for and examine the record of any proceeding in which a Collector of Central Excise as an adjudicating authority has passed any decision or order under this Act for the purpose of satisfying itself as to the legality or propriety of any such decision or order and may, by order, direct such Collector to apply to the Appellate Tribunal for the determination of such points arising out of the decision or order as may be specified by the Board in its order, (2) xxx xxx xxx xxx xxx (3) No order shall be made under sub-section (1) or sub-section (2) after the expiry of one year from the date of the decision or order of the adjudicating authority. (4) x ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 35A provides that any person aggrieved by any decision or order passed under the Act by a Central Excise officer, lower in rank than a Collector of Central Excise, may appeal to the Collector of Central Excise (Appeals) within 3 months from the date of communication to him of such decision or order (emphasis added). Similarly, sub-section (3) of Section 35B provides that every appeal to the Appellate Tribunal shall be filed within 3 months from the date on which the order sought to be appealed against is communicated to the Collector of Central Excise, or as the case may be, the other party preferring the appeal (emphasis added). Thus, it may be seen that these two provisions stipulate the date of communication of the order sought t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of 11-5-1984 (the hearing before the Collector, as seen from his order, was on 21-8-1984). The facts being not similar to those in the Sarabhai Chemicals case, that decision has no application to the present case. 7. Both sides referred to the Delhi High Court judgment in Associated Cement Co. Ltd. v. Union of India, 1981 (8) E.L.T. 421 in which the Court had occasion, inter alia, to construe the following proviso to Section 36(2) of the Act as it stood at the material time :- Provided further that no proceedings shall be commenced under this subsection in respect of any decision or order (whether such decision or order has been passed before or after coming into force of this sub-section) after the expiration of a period of one y ..... X X X X Extracts X X X X X X X X Extracts X X X X
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