2008 (1) TMI 408 - HC - Central Excise

Summary

The High Court of Kerala at Ernakulam in the case of C.N. Ramachandran Nair and T.R. Ramachandran Nair challenged Ext.P4 order for rejecting reference application due to delay. The court vacated Ext.P4 order and directed the Customs, Excise and Gold (Control) Appellate Tribunal to consider the reference application filed within the period of limitation and pass orders within three months. The Tribunal should exclude the period during which proceedings were pending before the court while considering limitation.