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2010 (12) TMI 123 - BOMBAY HIGH COURTCondonation of Delay - There was a delay of four days in filing the appeal - Supreme Court in the case of Commissioner of Customs & Central Excise Vs. Hongo India (P) Ltd., (2009 -TMI - 32749 - SUPREME COURT) held that the High Court did not have power to condone delay in appeal and provisions of the Limitation Act, 1963 did not apply - The Parliament to overcome above Judicial Verdict : by Finance Act, 2009 amended Section 35G of the Central Excise Act, 1944 with retrospective effect from 1st July, 2003 giving powers to the High Court to condone delay in filing the appeals under that section Question of Law – Power of Review - Reliance is placed on a judgment of the Hon'ble Supreme Court in the case of M.K. Venkatchalam Vs. Bombay Dying and Manufacturing Co. Ltd., reported in 1958 (4) TMI 4 - SUPREME Court, wherein the Hon'ble Supreme Court held that in case of apparent error on the face of record the power to review can be exercised - Review petition is allowed
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