TMI Blog1988 (12) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel and such advice was given exercising reasonable skill and care after proper examination and due care and caution. In the instant case all these aspects are lacking. This apart Shri C.D. Sharma left appellants employment in December 1981 and then the matter was entrusted to Shri D.P. Garg. Shri. D.P. Garg does not appear to have taken any action and is said to have left for a foreign country. The particulars given are extremely vague and general and on that basis sufficient cause for condoning inordinate delay of 104 days, to our mind, is not made out. We therefore reject the application. As a consequence application for admission of additional evidence along with appeal in respect of which the condonation of delay application is mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred by limitation until final assessment is made. He also submitted that when the amount of duty is not quantified in the assessment order, the time for filing an appeal commences running only after an order quantifying the duty demand is served on the assessee. For this argument he relied on Government of India decision In Re : Goodgood, Manufacturers - 1980 E.L.T. 786 (GOI) and Sri Venkateswara Cooperative Sugar Factory Ltd. v. Collector of Central Excise, Hyderabad - 1985 (20) E.L.T. 321 (Tribunal). Reference was also made to 1978 E.L.T. (J 416) Assistant Collector of Central Excise, Calcutta v. National Tobacco Co. of India Ltd. as to meaning of the words levy and collection and levy and assessment - difference between them. 3. On go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arg it was revealed that no steps in the case were taken. That C.D. Sharma, retired Inspector had taken the view that as duty had been paid on 4-12-1981 the remedy was to apply for refund within 6 months from the date of payment of the duty under the relevant rule and in fact an application for refund was filed on 21-5-1982. The appellants thereafter contacted a counsel who advised them to follow the remedy of refund as well as revision application before the Government of India without wasting any time. In these circumstances 104 days delay between 14-2-1982 the date when time for filing revision application under Section 131 of Customs Act, 1962 expired to 28-5-1982 the date of filing revision application to Government of India. The appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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