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2014 (5) TMI 719 - HC - Central ExciseCondonation of delay - Bar of limitation - power of Committee of the Commissioners to review its order - Whether in the facts and circumstances of this case the Tribunal has committed substantial error of law in rejecting application for condonation of delay and consequently dismissing appeal of the appellant - Held that:- There was no opinion expressed by the Committee on the files. No reasons are stated why the Committee decided to review its previous decision. In fact, the file notings also do not suggest that the earlier decision be reviewed and appeals now be presented. The members of the Committee therefore, at-least from the file notings do not appear to have taken any formal decision that the Committee is of the opinion that the decision of the Commissioner (Appeals) is required to be challenged. Even otherwise in the facts of the present case, we are clearly of the opinion that it was not open for the Committee to review its decision which was taken long back. In June, 2006, the Committee took a conscious decision not to appeal. For the purpose of these appeals, we are prepared to accept the contention of the counsel for the appellant that the Committee while doing so did not perform any judicial function and therefore, being merely an administrative action, was open to review without any limitation of res judicata. Even then the question arises whether, such a decision can be reviewed at any time without any reference to the period. The answer has to be clearly in the negative. The Committee which took the decision after due deliberation and examination of facts that in its opinion the decision of the Appellate Commissioner was not required to be challenged, could have on better facts or correct law being brought to its notice, within reasonable time thereafter, recalled its decision and instead directed the authorised officer to file appeal before the Tribunal. However, such liberty cannot be had at any point of time after inordinate delay. - Decided against Revenue.
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