9911796707
TMI Blog2006 (2) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... he adjudicating authority - High Court held that power under the statute could not be taken away either collaterally or incidentally and, therefore, the respondent could not be debarred from taking the plea of limitation - Held that:- Counsel appearing for the revenue fairly concedes in principle that the power/right conferred under the statute could not be given up on the basis of a concession ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassification list dt 29-7-91/5-8-91 and 3-3-92 shall be finalised by the Central Excise authorities in accordance with law after giving a show cause notice to the petitioners and opportunity of hearing and adducing evidence, if the petitioners…………. 3. As far later period that is from 25-7-91 onwards the petitioners shall not raise any plea of limitation before the adjudicating authorities or co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal or that other legal remedy as provided in law. The adjudicating authority shall finalise approval of classification list in the manner aforesaid by 30-6-92 and report compliance to this court. If for any reason further extension of time becomes necessary this court shall be approached by the adjudicating authorities for the purpose. 6. In the meanwhile the petitioner as before shall be all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e consent order regarding condition that the respondent "shall not raise any plea of limitation" before the adjudicating authority. The matter came up before a Division Bench of the High Court which passed the order in terms of the consent. Since there was a difference of opinion between the two Hon'ble Judges the matter was referred to the Hon'ble Chief Justice of the High Court for assigning the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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