2006 (11) TMI 354 - HC - Central Excise

Appeal filed - Commissioner of Customs (Appeals) - Appeal was barred by limitation - no reason why the Revision Authority should have entered upon the merits of the case when the Order impugned before it could be sustained on other grounds of limitation.

Summary

Issues:
1. Appeal found time-barred before Commissioner of Customs (Appeals).
2. Central Government upheld the time-barred decision.
3. Interpretation of Section 129DD of the Customs Act, 1962.
4. Applicability of Section 5 of the Limitation Act in extending limitation.
5. Discretion of Revision Authority to enter on merits of the case.

Analysis:
1. The Writ Petition stemmed from an Appeal filed before the Commissioner of Customs (Appeals) that was deemed time-barred. The Petitioner then sought recourse under Section 129DD of the Customs Act, 1962 by filing a Revision with the Central Government. The impugned Order by the Central Government affirmed the time-barred decision of the Commissioner (Appeals) and refused to delve into the merits of the case, solely focusing on the limitation issue.

2. Reference was made to the judgment in Delta Impex v. Commissioner of Customs, where it was established that the Commissioner (Appeals) does not have the discretion to extend the limitation period beyond what is outlined in Section 128 by invoking Section 5 of the Limitation Act. This precedent was cited to support the decision of the Central Government in upholding the time-barred Appeal.

3. The Petitioner argued that the limitation constraints do not apply to Revisions filed before the Central Government and, therefore, the Central Government should have considered the Application on its merits. It was highlighted that Section 129DD(1) allows a person aggrieved by an Order under Section 128A to approach the Central Government in Revision. Since the Appeal was filed after the stipulated time under Section 128, the decision of the Commissioner (Appeals) was deemed unassailable, aligning with the ruling in Delta Impex.

4. Given the circumstances, the Court found no justification for the Revision Authority to delve into the merits of the case when the impugned Order could be upheld on the grounds of limitation alone. The decision not to entertain the case on its merits was considered appropriate in light of the time-barred nature of the Appeal.

5. Consequently, the Writ Petition was dismissed, and the Application for Stay was disposed of accordingly, affirming the decision of the Central Government regarding the time-barred Appeal before the Commissioner of Customs (Appeals).