1985 (2) TMI 263

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..... The captioned appeal was originally filed as a revision application before the Central Government which, under the provisions of Section 35-P of the Central Excises and Salt Act, 1944, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it. 2. The Appellate Collector of Central Excise, New Delhi, by his impugned order dated 29-1-1979 dismissed .....

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..... uch an event, the appeal was in time. 4. Shri Sundar Rajan did not make any submission. 5. We have considered the matter. Section 35 of the Central Excises and Salt Act as it stood at the material time, provided for filing of appeals within three months from the date of the decision or order appealed against. Applying the principle enunciated in Section 12 of the Limitation Act which provide .....

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