TMI Blog2014 (1) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... on (1) of Sec.35 makes the position crystal clear that the Appellate Authority has no power to condone the delay beyond the period of 30 days and that the language used makes the position clear that the Legislature intended to entertain the appeal by condoning the delay only upto the 30 days and not 60 days. Appellant has tried his level best to convince the Court that all the judgments are distinguishable - Ignorance of the judgment of Apex Court cannot be considered as an excuse and it is always expected from the lawyer to come prepared and take note of the judgments of the Apex Court and of this Court before the matter is being argued before the Court and that is the only way to provide assistance to the Court for dispensation of just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se (Appeals) as also the Tribunal being creatures of Statute are vested with jurisdiction to condone the delay beyond the permissible period provided under the Statute. The period upto which the prayer for condonation can be accepted is statutorily provided. It was submitted that the logic of Section 5 of the Indian Limitation Act, 1963 (in short the 'Limitation Act') can be availed for condonation of delay. The first proviso to Section 35 makes the position clear that the appeal has to be preferred within three months from the date of communication to him of the decision or order. However, if the Commissioner is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of revision by Central Government has been provided. However, in the case of an appeal to the High Court under Section 35G and reference application to the High Court under Section 35H, the Parliament has provided only 180 days and no further period for filing an appeal and making reference to the High Court is mentioned in the Act. In this regard, it is useful to refer to a recent decision of this Court in Punjab Fibres Ltd., Noida (supra). Commissioner of Customs, Central Excise, Noida is the appellant in this case. While considering the very same question, namely, whether the High Court has power to condone the delay in presentation of the reference under Section 35H(1) of the Act, the two-Judge Bench taking note of the said pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other party to avail the same. We are of the view that the legislature provided sufficient time, namely, 180 days for filing reference to the High Court which is more than the period prescribed for an appeal and revision" This was further considered in the latter judgment in Amchong Tea Estate Vs. Union of India reported in 2010 (257) E.L.T. 3 (S.C.) and the operative portion whereof reads ad infra- 7. We are unable to agree with the aforesaid view propounded by the learned counsel for the appellant for the simple reason that under the proviso of Sec.35 a period of limitation came to be prescribed which being a special law would override the general law as provided in Sec.35 of the Act. In this connection we may rely on a decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuse and it is always expected from the lawyer to come prepared and take note of the judgments of the Apex Court and of this Court before the matter is being argued before the Court and that is the only way to provide assistance to the Court for dispensation of justice to the litigatnt. However, we are not inclined to proceed in the matter any further but as a matter of caution we would like to observe that the lawyer must remain conscious that whenever matter is being argued he is supposed to be aware of the law on the subject and judgments of Apex Court and also of this Court being a part for dispensation of justice but taking note of the statement which has been made before us by counsel for appellant of his ignorance regarding judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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