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The Commissioner, Komarapalayam Municipality Versus The Commissioner (Appeals-I) , The Joint Commissioner of Central Excise, The Assistant Commissioner of Central Excise, The Superintendent of Central Excise, The Branch Manager, State Bank of India, The Branch Manager, Canara Bank

2018 (1) TMI 565 - MADRAS HIGH COURT

Condonation of delay in filing appeal - power to condone the delay than what is prescribed under Section 85(3A) of the Finance Act, 1994 - Held that: - There can be no quarrel about the legal position that when a statute prescribes a outer time limit for the purpose of condonation of delay then the statutory authority exercising jurisdiction under particular statute cannot suo motu extend the period of limitation prescribed in the statute. This being the settled legal position, it may not be nec .....

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itional order passed by this Court at the time of entertaining the writ petition by remitting a sum of ₹ 5 lakhs towards penalty. However, the learned Senior Standing Counsel would submit that it is not clear as to whether the petitioner has paid the entire tax. Thus indulgence is being granted to the petitioner to go before the Appellate Authority to contest the appeal petition on merits as the right of appeal is a very valuable right subject to the condition that the petitioner Municipal .....

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: Mr. G. Sankaran For the Respondents : Mr. V. Sundareswaran Senior Standing Counsel (For R1 to R4) Mr. K. Chandrasekaran (For R5) ORDER Heard Mr.G.Sankaran, learned counsel for the petitioner and Mr.V.Sundareswaran, learned Senior Standing Counsel for the respondents 1 to 4 and Mr.K.Chandrasekaran, learned counsel for the 5th respondent. With the consent on either side, the writ petition itself is taken up for disposal. 2.The petitioner is a Municipality, namely, Komarapalayam Municipality whi .....

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emand for interest and penalty. The impugned order passed by the second respondent is stated to have been received by the petitioner Municipality on 22.12.2014. As against the order passed by the second respondent, the petitioner has appellate remedy before the first respondent and such an appeal ought to have been filed within a period of sixty days from the date of receipt of the copy of the order. The Commissioner (Appeals) was empowered to condone the delay of thirty days over and above the .....

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ard, the Commissioner (Appeals) has also referred to the decision of the Tribunal. 3.There can be no quarrel about the legal position that when a statute prescribes a outer time limit for the purpose of condonation of delay then the statutory authority exercising jurisdiction under particular statute cannot suo motu extend the period of limitation prescribed in the statute. This being the settled legal position, it may not be necessary for the Court to refer to the various decisions on the point .....

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tax as demanded and also complied with the conditional order passed by this Court at the time of entertaining the writ petition by remitting a sum of ₹ 5 lakhs towards penalty. However, the learned Senior Standing Counsel would submit that it is not clear as to whether the petitioner has paid the entire tax. Thus indulgence is being granted to the petitioner to go before the Appellate Authority to contest the appeal petition on merits as the right of appeal is a very valuable right subjec .....

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