1998 (6) TMI 139

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : K. Sankararaman, Member (T)]. - The appeal is against the order-in-appeal dated 7/8-2-1994 passed by the Collector of Central Excise (Appeals), New Delhi allowing the departmental application filed under Section 35E(4) and holding the appellant herein, M/s. Swarajya Cement India (P) Ltd. to be liable to pay duty on their product, cement after including the value of gunny bags .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or beyond the permitted period. There is a delay of 10 days on the part of the Assistant Collector filing the appeal and this delay was condoned by the latter. Shri Mullick contended that the facility of condonation of delay is not available under Section 35E for appeals filed by the department on the direction of either the Collector or the Central Board of Excise Customs on a review of the ord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hearing and pass a fully speaking adjudication order after ascertaining and verifying all relevant facts. It was contended by Shri Mullick that all relevant facts that have been ordered to be verified by the Collector (Appeals) in his remand order stand verified and there is no dispute about this position and the purpose of remand is not clear. He pleaded that in the circumstances the appeal be a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... barred by limitation and hence not condonable by that authority as there is no express provision under Section 35E for affording that relaxation, we find that the provisions of sub-section (4) provide a complete answer to this objection. It is provided therein that an application by the authorised officer to the Collector (Appeals) shall be heard as if that were an appeal made against the order of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... avour of the present appellant who was respondent before him. The scope of the direction given in the appellate order for carrying out de novo adjudication after granting opportunity of hearing and considering all aspects afresh and passing a fully speaking order was not really called for in the circumstances of the case. The impugned order is set aside and the appeal is allowed. - - TaxTMI - T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X