TMI Blog2016 (5) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... cision of Calcutta High Court in the case of Golab Chand v. Bahuria Ram Murat Koer, it is found that substantial compliance by the appellant of this court’s orders and consequently in the interest of revenue and to do substantial justice, the relaxation in time for deposit of the amount is well deserving and also within the powers available under the Act. - Application disposed of - C.M. Applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een accepted by the respondent-Department even on a delay of 1 month and 3 days. 4. We had adjourned the matter to enable Sri Chauhan to confirm as to whether the amount has been deposited or not. 5. Sri Chauhan, on the basis of instructions received, has stated before the court that the amount has been deposited by the appellant. 6. In view of the aforesaid admitted position that complia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed, the power of the Court to extend time has also been acknowledged in the decision by a Division Bench of the Calcutta High Court in the case of Golab Chand v. Bahuria Ram Murat Koer, 10 India Cases Page 268 decided on 24-2-1911 in the following words :- Upon a construction of this provision, it was argued in two cases that once the time granted by the Court has expired, it was not competen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a reasonable construction of that Act; 9. Keeping in view the aforesaid provision under the Excise Act as well as the judgment referred to hereinabove we find substantial compliance by the appellant of this court s orders and consequently in the interest of revenue and to do substantial justice, the relaxation in time for deposit of the amount is well deserving and also within the powers avail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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