Before the Tribunal the respondent urged that the rele vant date of the Collectors adjudicating authority order for the purposes of Section 35E 3 should be taken as 28.11.1984 and number 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.
It was received by the respondent on 21.12.1984.
From the Order dated 31.5.90 of the Customs, Excise and Gold Control Appellate Tribunal, New Delhi in Appeal No.
Board , after companysideration of the order, on 11.12.1985 directed the Collector of Cen tral Excise, Madras under the provisions of Section 35E 1 to apply to the Customs, Excise Gold Control Appellate Tribunal, New Delhi, for companyrect determination of the points arising out of the aforesaid order and accordingly the Collector filed the application before the Tribunal as provided under Section 35E 4 of the Act.
CIVIL APPELLATE JURISDICTION CiVil Appeal No.
6071 NM of 1990.
E/2586/86 C with E Cross/478/86 C. Order No.
A companyy of this order was attested by the Superintendent of the office on 21.12.1984 and despatched to the respondent.
541/90 C .
By order in Original No.
The Central Board of Excise and Customs hereinafter called the.
Santosh Hegde and K.R. Nambiar for the Respondent.
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 numberice dated 25.10.1983 and dropped further proceedings against the respondent.
Gauri Shankarmurthy, K. Swamy and P. Parmeshwaran for the Appellant.
The Judgment of the Court was delivered by RAMASWAMI, J. The short question of law that arises for companysideration in this appeal is as to what is the rele vant date for the purpose of calculation of the period of one year provided under section 35E 3 of The Central Ex cises Salt Act, 1944 hereinafter called the Act .
Briefly stated the question arises in the following circumstances.
