' MUHAMMAD AFZAL (MEMBER-I).--- This is fresh appeal. As per facts, the appellant was proceeded against on allegations of misconduct and through impugned orders dated 15-11-2005 he was awarded punishment of reduction in rank i,e, from senior clerk to junior clerk. Impugned orders, dated 15-11-2005 were received by the appellant on 22-11-2005 and he filed a representation against the said order on 7-12-2005 before the Departmental Appellate Authority/Director General (Excise and Taxation). The representation/departmental appeal filed by the appellant was rejected through orders, dated 17-4-2006 on the sole ground that he had been late by one day in filing his representation.
2. Learned counsel for the appellant has assailed the orders dated 17-4-2006 on the ground that as per law of limitation (section 12) the day on which order is received is to be excluded from period of limitation. The day of 15-11-2005 shall, therefore, be excluded while counting period of 15 days for the purpose of filing departmental representation. Learned counsel has also taken the ground that the departmental appeal filed by the appellant was not rejected as time-barred by the Director- General (E&T) himself. Rather, Excise and Taxation Officer (HQ) had signed the letter. It is maintained that as per provisions of PRSO, 2000, only the competent authority could sign such letter/decision and no one authorized on behalf of the said authority could do so.
3. I have considered averments of learned counsel for the appellant regarding maintainability of the appeal. I agree with him that as per law, the day on which impugned orders were received should not have been included for computing period of limitation. Secondly, the letter rejecting the departmental appeal should have been signed by the Director-General (Excise and Taxation) himself. In this view of the matter, the impugned orders dated 17-4-2006 are set aside and case is remanded to the said authority for reconsideration in the light of above observations and fresh decision on merits in accordance with law. Depending on the outcome, appellant shall at liberty to recourse to the Tribunal in accordance with law.
4. Appeal is disposed of in above terms.