1988 (1) TMI 43 - HC - Central Excise

Summary

Issues:
1. Challenge against orders passed by authorities below.
2. Failure to submit proof of exportation within stipulated time.
3. Jurisdiction of the Customs, Excise, and Gold Control Appellate Tribunal.
4. Condonation of delay in filing Revision Application.
5. Allegations of non-application of mind and illegal orders.

Analysis:

1. The Writ Petition challenged orders passed by authorities below, including the Revisional Authority's order dated 30-9-1985. The Assistant Collector found the petitioners liable to pay Central Excise duty for failing to submit proof of exportation within the stipulated time, contravening Central Excise Rules.

2. The petitioners exported goods in two parts in 1980 and 1981, executing a bond accepted by the Assistant Collector. Despite submitting necessary documents, a show cause notice was issued in 1983 for non-submission of proof of exportation. The Assistant Collector's order held the petitioners liable for Central Excise duty due to the alleged non-submission of documents.

3. The petitioners, aggrieved by the orders, appealed to the Appellate Authority and subsequently to the Customs, Excise, and Gold Control Appellate Tribunal. However, the Tribunal dismissed the appeal for lack of jurisdiction, leading the petitioners to file a Revision Application to the Government of India.

4. The Revisional Authority refused to condone the delay of about 1-1/2 months in filing the Revision Application, citing it as barred by limitation. The petitioners challenged this order in the writ petition, alleging non-application of mind and illegal orders by the authorities below.

5. The Court found the petitioners' contentions valid, emphasizing that the documents were indeed submitted within time, as acknowledged in the Assistant Collector's order. The Court concluded that the impugned orders were illegal and quashed them, ruling in favor of the petitioners in the Writ Petition.

In conclusion, the High Court allowed the Writ Petition, setting aside the impugned orders for non-application of mind and illegalities. The Court highlighted the submission of documents within the stipulated time, leading to the quashing of the orders passed by the Assistant Collector and the Collector (Appeals).