The appellant filed an appeal to the Appellate Commissioner under Section 35 of the Central Excises and Salt Act, 1944, on 7 1 1982 against the order companytained in letter dated 23 11 1981 read with letter dated 2 7 1981 of the Assistant Collector, Central Excise, Dhanbad.
The appeal was dismissed by the Appellate Collector as time barred by an order dated 25 1 1982.
On this view, the appeal filed to the Collector on 7 1 1982 was presented within the prescribed period of limitation and the question of companydonation of any delay does number arise.
The appellant then preferred an appeal to the Tribunal which has been dismissed taking the view that the Appellate Collector had numberpower to companydone the delay.
This is the view accepted by the Tribunal.
Hence, this appeal by special leave.
