TMI Blog2014 (2) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - F. No. 198/140/2009-RA - Order No. 901/2011-CX - Dated:- 13-7-2011 - Shri D.P. Singh, Joint Secretary Shri L.P. Asthana, Advocate, for the Assessee. ORDER This revision appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le limit, under proviso to Section 11A of the Central Excise Act, 1944 along with interest under Section 11AB ibid and proposed imposition of penalty under Section 11AC of the Act, ibid. The case was adjudicated by the Deputy Commissioner, Central Excise Division-II, Allahabad vide Order-in-Original No. 18/Dem/2005, dated 9-11-2005 whereby he confirmed the demand along with interest and imposed a penalty. 3. Being aggrieved by the said Order-in-Original, respondent filed appeal before Commissioner (Appeals), who allowed the same, in the favour of respondent. 4. Being aggrieved by the impugned Order-in-Appeal, the applicant Department has filed this revision application along with condonation of delay under Section 35EE of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as elaborate reasons for not allowing the remission have been given in the adjudication order. Therefore, it is quite clear that the findings in the adjudication order were related to rejection of the remission application and consequent demand of duty. 4.6 The setting aside of the demand confirmed in the adjudication order without even discussing the remission applications on merits effectively means that the remissions have been allowed by the Commissioner (Appeals). This does not appear to be legal or proper since no grounds on which the remission application were rejected by the Adjudicating Authority have been addressed in the order but the benefit of remission has been extended to the party. 4.7 The remission applications in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment filed this Revision Application after a lapse of four years along with condonation of delay. 8.1 Government observes that in application for condonation of delay, the applicant Department has stated that the issue being a dispute between a Government Department and a public Enterprises, the matter was returned to the Board for consideration and for Clearance from the Committee of secretaries to enable the department to pursue the matter before the CESTAT, New Delhi. In the meanwhile the CESTAT dismissed the Departmental Appeal for want of COD, clearance with liberty to apply for restoration as and when clearance is granted. The applicant Department further stated that the Board, vide Letter F. No. 390/218/06-JC, dated 6-8-2009, infor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 35EE to condone the delay beyond the condonable period of three months. 10. Further, it has been held by the Hon ble Supreme Court in the case of Collector Land Acquisition Anantnag Others v. Mst. Katji Others reported in 1987 (28) E.L.T. 185 (S.C.) that when delay is within condonable limit laid down by the statute, the discretion vested in the authority to condone such delay is to be exercised following guidelines laid down in the said judgment. But when there is no such condonable limit and the claim is filed beyond time period prescribed by statute, then there is no discretion to any authority to extend the time limit. 11. Hon ble Supreme Court has held in the case of Union of India v. Kirloskar Pneumatics Company reported i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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