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2013 (7) TMI 889 - HC - CustomsCondonation of delay - 13 days in filing an application for reference before the tribunal to Appeal before Supreme Court - Held that:- The period of 60 days prescribed for filing the application for reference expired on 7-6-1996. The application for reference was presented on 20-6-1996 with a delay of 13 days. The fact that the delay is within the condonable limits is not in dispute. Under the proviso to Section 130(1) of the Act as it then stood, as the order of the CEGAT was one passed before 1-7-1999 and it was not an order which relates to the duty of excise or to the value of goods for the purpose of assessment, the department had the right to file an application for reference under Section 130(1) of the Act. Therefore the mere fact that initially the papers were sent to the Central Board of Excise and Customs for the purpose of filing an appeal to the Supreme Court under Section 130E of the Act is not a reason to hold that after such a decision was taken, even if it be a wrong decision, the party aggrieved does not have the option of resorting to the right remedy available to him, namely, the filing of an application for reference, which alone was the remedy available in the instant case. In such circumstances, merely for the reason that before the period of 60 days expired, a wrong decision was taken to move the Apex Court by filing an appeal and within 60 days, a right decision was taken by the Central Board of Excise and Customs to file an application for reference before the CEGAT and within 13 days thereafter such a step was taken, it cannot be said that the petitioner did not act with due diligence. Order passed by the CEGAT declining to condone the delay of 13 days in filing the application for reference and consequently dismissing the application for reference requires to be set aside and the delay in filing the reference application condoned. Territorial jurisdiction to entertain this original petition. - Held that:- In the instant case it is not in dispute that the goods were imported through Cochin Port. The original order of adjudication was made at Cochin. It was that order which gave rise to the appeal as well as the application for reference before the CEGAT. In such circumstances I find no merit or substance in the contention raised by the respondent that the cause of action for the instant original petition is only the dismissal of the application to condone the delay in filing the application for reference and therefore, no part of the cause of action arose within the local limits of the territorial jurisdiction of this Court. Dehors the import and the order of adjudication, the reference application could not have been made. It was that import and the order of adjudication which gave rise to the reference application. In any case, it cannot be said that no part of the cause of action arose within the local limits of the territorial jurisdiction of this Court. Customs, Excise and Gold (Control) Appellate Tribunal, South Zonal Bench at Madras (CESSTAT) directed to dispose of the reference application on the merits. - Decided in favor of revenue.
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