TMI Blog1985 (3) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER M/s. Gujarat State Fertilizers Co. Ltd. (hereinafter called the Respondents) imported a consignment of 2900 Kgs of titanium dioxide KRONOS-AVF and the same was assessed to Customs duty under Heading 32.04/12 of the CTA 75 with levy of additional duty under heading 14 of the C.E.T. The duty was paid on 25-4-1981. After clearance of the goods, the respondents filed claim for refund of ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed with a request that the delay be condoned. The reason given is that the delay in filing the appeal is due to the time taken for consulting technical experts and obtaining their opinion. 3. The Respondents contested this application for condonation of delay. 4. We have heard both the sides and have gone through the record. 5. In this case, the order appealed against was communicated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) that the expression sufficient cause cannot be construed too liberally merely because the party in default is the Government. Whether it is Government or a private party, the provisions of law applicable are the same unless statute itself makes any distinction. The law of limitation operates equally for or against a private individual as also a Government. No special indulgence can be shown to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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