TMI Blog2009 (8) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... d period, there is complete exclusion of Section 5 of the Limitation Act. Therefore, the instant appeal has to be held to be barred by limitation. - CEA No. 14 of 2009 (O&M) - - - Dated:- 6-8-2009 - MR. M.M. KUMAR And MR. JASWANT SINGH , JJ Mr. Gurpreet Singh, Senior Standing Counsel, Government of India (Indirect Taxes), for the appellant. Mr. Akshay Bhan, Advocate, for the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Customs Central Excise v. Hongo India (P) Ltd., 2009 (236) E.L.T. 417 and has argued that the provisions of the Limitation Act are necessarily excluded and no benefits could be conferred. According to the learned counsel, an appeal could be filed in the High Court within a period of 180 days from the date on which the order appealed against is received by the Commissioner of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning the scheme of the Act and the language used in other provisions, their Lordships of Hon ble the Supreme Court has held that the legislature has intended the Appellate Authority to entertain the appeal by condoning the delay only up to 30 days after expiry of 60 days, which is the preliminary limitation period for preferring an appeal. However, there is no such provision for condoning the del ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
