The case involves the Collector of Central Excise, Madras (appellant), and M/s. M.M. Rubber & Co., Tamil Nadu (respondent). The appellant dropped a demand for excise duty on polypropylene films ... against the respondent, considering it barred by limitation. The Central Board of Excise and Customs directed the appellant to apply for correct determination under Section 35E(1) of the Central Excises & Salt Act, 1944. The dispute arose regarding the calculation of the one-year limitation period for filing the application.