S. Grover, Vice-President

1. The Appellate Collector of Customs and Central Excise, Bombay dismissed the appellant's appeal filed against the Order No. IV/16-21/MP/75 dated 30th June, 1975 passed by the Deputy Collector of Central Excise, Ahmedabad as time-barred by observing that the order of adjudication was dated 30th of June, 1975 and received by the appellant on 3rd of July, 1975 while the appeal was received on 7th of November, 1975 which was much after the three months period of limitation.

2. For the appellant, Shri S.N. Mathur appeared before us and Revenue was represented by Shri K.D. Tayal, Senior Departmental Representative. The primary question which arises for our consideration is whether any order was passed by the Deputy Collector of Central Excise, Ahmedabad on 30th of June, 1975 as mentioned by the Appellate Collector. Shri Mathur submitted that on 30th June, 1975, Deputy Collector, Central Excise, Ahmedabad did address a l,6tter with reference to the assessee's earlier communication of 6th of June, 1975, but that the letter could not be considered as an order. The argument was that after the said letter from the Deputy Collector, the appellant addressed more t