TMI Blog2008 (6) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... er: Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2 . This case has been adjourned Three times earlier and we are constrained to adjourn the matter for the fourth time to 8-7-2008 for the reasons de tailed below. 3. In this case, the impugned order has been passed by Shri T. Haokip, the then Commissioner, Central Excise and Customs, Bhubaneswar-II. The order indicates that the date of passing of the order is 17-5-2006. 4. The Committee of Chief Commissioners comprising of Shri P.N. Sarangi, Chief Commissioner, Bhubaneswar Zone and Shri Anil Bhatnagar, Chief Commissioner, Lucknow Zone have passed an order No. 02/2007-CC dated. 18-5-2007 expressing the view that the impugned order is not legal, proper and correct. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rlier order dated 25-2-2008. With such direction, the matter was adjourned to 15-4- 2008. On 15-4-2008, the ld. Jt. CDR appeared on behalf of the, Department and stated that an affidavit has been enclosed by him with his letter dated 4-4-2008 addressed to the Assistant Registrar. However, we found that instead of the Board filing a notarized affidavit on stamp paper, only a photocopy of the three page note on plain paper from a very junior official was filed without addressing it to anyone and without even any page number and without any substance in it meeting the requirement for which an affidavit was called for. Even though the ld. Advocate appearing for the Respondent was asking that day for dismissal of the Department's appeal on vario ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s functioning. Condonation of delay in this case also involves consideration of some important issues. The first issue relates to decrease in the time limit of the Review period from "one year from the date of the order" to "three months from the date of communication of the order". This change was made by the Finance Act, 2007 on 11-5-2007. The question that needs to be answered is whether the earlier review period of one year will apply in this case for review of the impugned order passed prior to the date of change effected on 11-5-2007 or the changed review period of three months will apply when the review has been done after the date of change. The second issue relates to reduction in the period for filing appeal after receipt of the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtant questions of law, the Board has not taken appropriate steps to file the directed affidavit explaining the delay attributed to it despite grant of three adjournments earlier. 9. We find that the Central Board of Excise and Customs has been constituted under the Central Board of Revenue Act, .1963 (54 of 1963) and it has not been shown to us by Revenue that under the said Act and Rules made there under, a junior functionary like a Senior Technical Officer is authorized to file an affidavit in a judicial proceeding before the Tribunal that too in the form of a three page note on plain paper. We also note that constitution of the Committee of Chief Commissioners is a statutory obligation cast on the Central Board of Excise and Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss grant of statutory powers. The Hon'ble Supreme Court has also held that certain powers are recognized as incidental and ancillary not because they are inherent in the Tribunal, nor because its jurisdiction is plenary, but because it is the legislative intent that the power which is expressly granted in the assigned field of jurisdiction is efficaciously and meaningfully exercised. 11 . It goes without saying that before we can decide the prayer for Condonation of Delay in filing the present appeal by the Department, it is absolutely necessary to hear and ascertain the reasons of delay from the Authority who has caused the delay, which apparently in this case is the Board as it appears it did not carry out its statutory obligation to c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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