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2013 (10) TMI 23 - HC - Central ExciseCondonation of delay - Benefit of Section 14 of Limitation Act - Delay in filing revision before Central Government due to filing of appear before CESTAT wrongly earlier – Held that:- The provisions of Section 14 of the Limitation Act would be attracted in view of the judgment of this Court in Rajkumar Shivhare v. Union of India [2011 (7) TMI 861 - BOMBAY HIGH COURT] - The period for filing a revision under Section 35EE(2) of the Central Excise Act, 1944 was three months - However, the Central Government, if the applicant was prevented by sufficient cause from presenting the application within three months may allow the application to be presented within a further period of three months - There was no dispute about the position that if the period which was spent in prosecuting the proceedings before the Tribunal, was excluded, the revision which was filed before revisional authority would be within the stipulated period under sub-section (2) of Section 35EE – order passed by the Revisional Authority was set aside and the matter was restored to the Revisional Authority in the Government of India, Ministry of Finance (Department of Revenue) for disposal on merits in accordance with law. - Decided in favor of assessee.
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