2012 (11) TMI 1176 - HC - Central Excise

Summary

Issues involved: Application for review of order dated 28th February, 2012 and condonation of delay of 120 days in filing the review application.

Review Application No. 549/2012:
The applicant, Revenue, Commissioner of Central Excise, Delhi-IV, filed a review application challenging the order dated 28th February, 2012. The applicant's counsel submitted that the order in original dated 18th August, 2011 was passed hastily, denying natural justice and fair opportunity to the non-applicant. The applicant's letter dated 15th March, 2012 conveyed instructions to protect revenue interest, not to treat the order as cancelled. The High Court found the letter's averments vague and lacking clear directions. It was noted that no date of hearing was fixed after 4th August, 2011, leading to the hurried passing of the order on 18th August, 2011. Consequently, the Court dismissed the application for condonation of delay and the review application.

Condonation of Delay (CM No. 12203/2012):
The application sought condonation of a 120-day delay in filing the review application. The Court observed that the order dated 18th August, 2011 was passed hastily without granting a fair opportunity to the non-applicant. The applicant's counsel was directed to obtain specific instructions due to the rushed nature of the original order. As no hearing date was fixed post 4th August, 2011, the non-applicant was justified in claiming denial of justice. Consequently, the Court declined to issue notice on the condonation of delay application, leading to the dismissal of both the delay condonation application and the review application.