Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2015 (7) TMI 1150

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... counsel for the appellant submits that the question involved in this appeal is squarely covered by the order dated 14-7-2014. The Division Bench of this Court vide order dated 14-7-2014 passed in M.A. No. 1133/2008 dismissed the central excise appeals. The order reads as under :- This order shall govern disposal of Central Excise Appeal Nos. 18, 31, 33, 35, 39, 61, 63, 64 & 65 of 2011. For the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... avoid any legal or technical objections. 4.  That, the delay is bona fide and deserves to be condoned by the Hon'ble Court. 5.  That, an affidavit in support of present application is annexed herewith. Thus, only explanation which is given is in para 3 of the application and that is "the present appeal is filed on 18-3-2008 with a delay of 226 days just to avoid any legal or technica .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y at every stage with no explanation for the cause of delay. The Supreme Court also took serious note of the casual manner in which the Government departments are functioning showing virtually no respect to the law of limitation. And, while dismissing the appeal on the ground of delay, the Supreme Court has made the following observation : "The claim on account of impersonal machinery and inheri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted benefit for Government departments. The law shelters everyone under the same light and should not be swirled for the benefit of a few." The aforesaid view has again been affirmed by the Supreme Court in case of State of Uttar Pradesh v. Amar Nath Yadav [(2014) 2 SCC 422]. In the circumstances, in the absence of any sufficient cause to explain the delay of 227 days, in our considered view, no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates