TMI Blog2015 (11) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... with reference to Ext.P7 Medical Certificate and such other reasons. Considering the extent of liability to be cleared, after the amounts appropriated by way of Ext.P5, the outstanding liability shall be cleared by way of 'six' equal monthly instalments, the first of which shall be effected on or before the 15th of December, 2014, followed by similar installments, to be effected on or before the 15th of the succeeding months. Subject to this, the recovery proceedings shall be kept in abeyance, for the time being. - Decided conditionally in favour of assessee. - W.P(C). No. 28764 of 2014 - - - Dated:- 20-11-2014 - P.R. RAMACHANDRA MENON, J. For the Petitioner : Adv. Sri.B.Krishna Mani. For the Respondent : Adv. Sri.Thomas Mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the said order, the 3rd respondent issued Ext.P5 notification to the Bankers of the petitioner under Section 87(b)(1) of the Finance Act, 1994 and appropriated a sum of `5,77,000/-, which was lying in the account of the petitioner. The case of the petitioner is that he was suffering of back pain as borne by Ext.P7 Medical Certificate dated 29.10.2014 and hence he could not pursue the matter on time. It is also pointed out that, in respect of the previous year the petitioner has challenged the proceeding by way of Ext.P4 appeal and the same is pending. The learned counsel submits that Ext.P3 order has been passed by the 2nd respondent, absolutely without any regard to the actual facts and circumstances and the relevant provisions of law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the power to condone the delay, it was held that, it could only be within the statutory limit and sufficient reason has to be shown. The Apex Court also made it clear that the Section 5 of the Limitation Act could not be applicable in such cases and it will not be proper for the High Court or the Supreme Court to condone the delay even when the statutory prescribed period of limitation is already over. 7. The question came up for consideration before this Court as well, under similar circumstances, in Writ Appeal Nos. 715/05 717/05. Applying the relevant provisions of law to the relevant facts and circumstances, a Division Bench of this Court held, vide the decision in Assistant Commissioner of Central Excise V. Krishna Poduval (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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