Home Case Index All Cases Central Excise Central Excise + CGOVT Central Excise - 2014 (2) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 155 - CGOVT - Central ExciseDemand of duty - Loss of goods beyond 0.5% of allowable limit along with applicant interest - Bar of limitation - Held that:- There is a time-limit prescribed under section 35EE for filing Revision application which has not been followed in this case. As such the ratio of said judgement of apex court is squarely applicable to this case. The revision application is thus clearly time-barred and liable to the rejected without going into the merits of the case - under Section 129DD of Customs Act the condonable period is 3 months and beyond that the revisionary authority has no jurisdiction to receive the Revision Application, even for the purpose of condoning the delay. The order passed by Revisionary authority under challenge before the High Court was quashed. Provision of 35EE of Central Excise Act, 1944 is identical to provision of 129DD of the Customs Act, 1962. As such the observation w.r.t. Section 129DD of the Customs Act, 1962 will be applicable for Section 35EE of Central Excise Act - Department had filed appeal after lapse of almost four years. Department initially wrongly filed appeal before CESTAT against the order of Commissioner (Appeals) - Decided against Revenue.
|