TMI Blog2013 (11) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing Collector of Central Excise v. M.M. Rubber Co. [1991 (9) TMI 71 - SUPREME COURT OF INDIA] - The Tribunal has no jurisdiction to condone delay in an order passed by the Committee of Chief Commissioner's, asking the Commissioner to file an appeal - The power to condone delay relates to filing the application - The Tribunal dismissed the appeal by holding that as the order passed by the Commit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 25.07.2012 (Annexure A-3), passed by the Customs, Excise Service Tax Appellate Tribunal, New Delhi, Principal Bench, New Delhi, dismissing the appeal. 6. We have heard counsel for the appellant and perused the impugned order. 7. A committee of Chief Commissioners, issued order No.35/2011, dated 25.10.2011, under Section 35(E)(i) (ii) of the Central Excise Act, 1944 (hereinafter ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lows: "10. Thus, the Apex Court in this case has held that power under Section 35 E is a power of superintendence conferred on a superior authority to ensure that the subordinate officers exercise their powers under the Act correctly and properly and when a limit is prescribed for exercise of this power the same has to be exercised within time limit and an order passed beyond the period pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elay in issue of review order under Section 35E(i) by reviewing authority which is that while the Tribunal can condone the delay only in filing of appeal the Tribunal has nothing to do with the exercise of the power of superintendent be exercised by the reviewing authority under Section 35E(1) of the Central Excise Act. All eh tribunal has to see before accepting an application file by the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
