1. This appeal is against the order dated 31st March, 1994, passed by the CEGAT rejecting the application for condonation of delay in filing the appeal before the Tribunal and consequently dismissing the appeal as time barred. The appeal was filed in the Tribunal on 19-6-1989 against the order of the Collector dated 14-4-1987. The submission of learned Additional Solicitor General is that Sub-section (5) of Section 35A imposes a duty on the Collector (Appeals) to communicate the order passed by him to the appellant, the ad judicating authority and the Collector of Central Excise, but this was not done; and the appeal was filed in the CEGAT on getting information much later in a different manner, after obtaining a certified copy of the order of the Collector. The contention is that the question of limitation for filing the appeal before the CEGAT should have been considered on this basis.
2. It appears that the contention based on Section 35A(5) of the Central Excises and Salt Act, 1944, at least in this form was not raised before the Tribunal since it does not find any mention in the Tribunal's order. However, the point being one of law, the same is permitted to be raised. The decision on the question based on Section 35A(5) would depend on certain facts and, therefore, it is appropriate that the point is considered in the first instance by the Tribunal. Accordingly, we remit the matter to the Tribunal for this purpose.
3. For the above reason, we set aside the Tribunal's order and remit the matter to the Tribunal for deciding afresh the question whether the appeal filed in the Tribunal is within time and if not, whether a ground has been made out for condonation of delay, if any, in the filing of that appeal with advertence to the above observations.
4. The appeal is allowed accordingly.