COLLECTOR OF C. EX. Vs. BHARAT BIJLEE LTD.

JUDGEMENT

(1.) THIS Appeal preferred by the Revenue against the Order -in -Appeal No. 116/93, dated 30th July, 1993 passed by the Collector (Appeals) allowing the appeal of the Respondents on the ground that the demand is time barred.

(2.) THE ld. DR submitted that the Adjudication order was passed by the Additional Collector of Central Excise on 8 -5 -1992 and as per the definition given under Rule 2 of Central Excise Rules, Collector includes Additional Collector and the Appeal should have been filed by the Respondents before the Appellate Tribunal instead of Collector (Appeals) and as such Collector (Appeals) lack jurisdiction to decide the appeal and to pass the impugned order.

(3.) THE ld. Counsel submitted that though the Adjudication order is dated 8 -5 -1992, it was received by them in November, 1992 and the Appeal was filed by them in 1993. He further submitted that by the time the definition of the Collector in Rule 2 of the Central Excise Rules has been amended and for the purpose of filing the appeal, Collector did not include the Additional Collector and the Appeal has been rightly filed by them before the Collector (Appeals).