2001 (11) TMI 104 - AT - Central Excise

Summary

Issues involved: Application for condonation of delay under Section 35C(2) of the Central Excise and Salt Act, 1944.

Summary:
The case involved M/s. National Engg. Inds. Ltd. filing a Request for Omission of Mistake (ROM) along with an application for condonation of delay under Section 35C(2) of the Central Excise and Salt Act, 1944. The applicant had previously filed a civil appeal in the Supreme Court of India against a Final Order passed by the Custom Excise & Gold (Control) Appellate Tribunal, which was later dismissed. The applicant argued for the condonation of delay citing reasons related to pursuing remedies in the Supreme Court. The applicant contended that the delay in filing the present application should be excluded due to pursuing proceedings in the Supreme Court. The applicant also emphasized that the delay was unintentional and bona fide, and requested for the delay to be condoned to avoid injustice and irreparable loss.

The applicant's counsel argued for the condonation of delay under the General Clauses Act due to special circumstances of the case. However, upon examination, the Tribunal found that there was almost a year's delay in filing the ROM, and Section 35C(2) of the Central Excise Act, 1944 did not provide for condonation of delay. The Tribunal noted that as a creation of statute, it could not go beyond the statutory provisions, and therefore, the delay could not be condoned. Additionally, the Tribunal mentioned that the final order passed by the Tribunal had merged with the order of the Supreme Court, and there was no provision for correction by ROM once the Supreme Court had dismissed the appeal. Consequently, the application for condonation of delay was rejected.