JUDGMENT
1. The petitioners are engaged in assemblage of a system/device which on installation and attachment to the buildings operates as "Fire-Alarm". The petitioners being aggrieved by disapproval of classification list, filed an appeal against the order dated 29-9-1987 before the Collector, Central Excise, and in the memorandum of appeal, it was mentioned that the order was served in November, 1987. The Collector, however, dismissed the appeal on 30-11-1988 on the ground that the appeal having been filed on 4-2-1988 against the order dated 29-9-1987, was not maintainable under Section 35 of the Central Excises & Salt Act, which reads as under :-
"Section 35 Appeals to Collector (Appeals) :-
(1) Any person aggrieved by any decision or order passed under this Act by a Central Excise officer, lower in rank than a Collector of Central Excise, may appeal to the Collector of Central Excise (Appeals) [hereinafter this Chapter referred to as the Collector (Appeals)] within three months from the date of the communication to him of such decision or order."
A bare perusal of the cestion quoted above indicates that the appeals lies within three months from the date of communication to him of the decision or order. According to the petitioner since the decision was communicated in November, 1987, the appeal filed by him was within time. In any case the Collector has not recorded any finding as to when the order was served on the petitioner. In the absence of such finding, the order passed by the Collector stands vitiated.
In the result the petition succeeds and is allowed, and the order dated 30-11-1988 is quashed. The Collector is directed to decide the appeal afresh in accordance with law. The order has been passed after hearing learned Standing Counsel for Union of India.