9911796707
Advanced Search 
TMI Blog2009 (6) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... ondonation of delay of 58 days in preferring the appeal, stay application and also the appeal filed against the order dated 3-1-2006 passed by the Commissioner of Customs and Central Excise, which reads thus: (A) In terms of Notification No. 196/94-Cus, dated 8-12-1994 read with the conditions of B15 Bond, General Bond, legal undertaking and letter of permission read with Section 28 and 28AB of the Customs Act, 1962, I demand an amount of Rs. 52,05,524/- being the proportionate duty on the raw material/consumables used, in the production of seed cleared into DTA during the period 94-95 to 98-99 along with interest at the applicable rate; (For the purpose of convenience of calculation I hereby order to reckon the interest from the 30th Sept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with the appeal filed under Section 129A of the Customs Act, dismissed the Appeal. 3.1 Section 129A(3) of the said Act provides that: "Every appeal under this section shall be filed within three months from the date on which the order sought to be appealed against is communicated to the Commissioner of Customs, or as the case may be, the other party preferring the appeal." 3.2 However, as per sub-section (5) of Section 129A of the Customs Act, the Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. 4.1 It is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the second respondent, the petitioner company filed an appeal along with applications for stay of recovery of the amounts demanded and for condonation of delay involved in filing of the appeal before Appellate Tribunal. The order passed by the second respondent was received by the petitioner on 18-1-2006 and the appeal was filed on 17-6-2006. Thus, there was a delay of 58 days in filing of the appeal. 9. I respectfully state that the petitioner company became sick from 1999 onwards and over a period, it has to, completely close down its operations and it was referred to BIFP. All the employees left its services over the next 3-4 years. Thus, no responsible person was left in the factory or office of the petitioner company. 10. I res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch taking note of the said provision and the other related provisions following Singh Enterprises v. Commissioner of Central Excise, Jamshedpur and others, (2008) 3 SCC 70 concluded that "the High Court was justified in holding that there was no power for condonation of delay in filing reference application. 19. As pointed out earlier, the language used in Section 35, 35B, 35EE, 35G and 35H makes the position clear that an appeal and reference to the High Court should be made within 180 days only from the date of communication of the decision or order. In other words, the language used in other provisions makes the position clear that the legislature intended the appellate authority to entertain the appeal by condoning the delay only upto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his regard, we have to see the scheme of the special law here in this case is Central Excise Act. The nature of the remedy provided therein are such that the legislature intended it to be a complete Code by itself which alone should govern the several matters provided by it. If, on an examination of the relevant provisions, it is clear that the provisions of the Limitation Act are necessarily excluded, then the benefits conferred cannot be called in aid to supplement the provisions of the Act. In our considered view, that even in a case where the special law does not exclude the provisions of Sections 4 to 24 of the Limitation Act by an express reference, it would nonetheless be open to the Court to examine whether and to what extent, the n ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
