ORDER

1. This appeal is against the order dated 31-3-1994, 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 35-A imposes a duty on the Collector (Appeals) to communicate the order passed by him to the appellant, the adjudicating 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 35-A (S) 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 Tribunals order. However the point being one of law, the same is permitted to be raised. The decisi