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2009 (8) TMI 508 - HC - Central ExciseRevision petition- the dealer-respondent states that the period of limitation provided under Section 35EE of the Act for filing revision petition before the Central Government is three months and the delay could be condoned only for a further period of three months. He has further prayed that if the revision petition is filed now then the same is likely to be dismissed on the ground of limitation. Therefore he has prayed that permission may be granted to file a revision petition within the said period. There is no serious objection by the counsel for appellant to allow the aforesaid prayer made by learned counsel for the respondent-dealer. In view of the above order dated 26-3-2008 passed by the Tribunal is set aside being without jurisdiction. The respondent-dealer is directed to file revision petition under Section 35EE of the Act before the Central Government. If the revision petition is filed within a period of two months from today then the same shall be decided on merits without raising any objection with regard to the period of limitation.Appeal stands disposed of.
Issues: Jurisdiction of the Tribunal under Section 35B(1)(c) of the Central Excise Act, 1944; Period of limitation for filing revision petition under Section 35EE of the Act.
Jurisdiction of the Tribunal under Section 35B(1)(c) of the Central Excise Act, 1944: The High Court addressed the issue of jurisdiction of the Tribunal under Section 35B(1)(c) of the Central Excise Act, 1944. It was noted that no appeal was competent before the Tribunal as per Section 35B(1)(c) in relation to the order dated 26-3-2008. The Court emphasized that the goods were exported to Canada without payment of duty, and the only recourse against the Commissioner's order was a revision petition before the Central Government under Section 35EE of the Act. Consequently, the Court held that the appeal by the Revenue deserved to be allowed based on the lack of jurisdiction of the Tribunal under the mentioned provision. Period of limitation for filing revision petition under Section 35EE of the Act: The Court considered the arguments regarding the period of limitation for filing a revision petition under Section 35EE of the Act. The respondent's counsel highlighted that the limitation period for filing a revision petition before the Central Government was three months, extendable by a further three months upon condonation of delay. The counsel prayed for permission to file a revision petition within the stipulated period, expressing concerns that a delay might result in dismissal on grounds of limitation. The appellant's counsel did not object to this request. Consequently, the Court directed the respondent-dealer to file a revision petition under Section 35EE before the Central Government within two months from the judgment date, ensuring that the petition would be considered on merits without objections regarding the limitation period. Conclusion: In conclusion, the High Court set aside the Tribunal's order dated 26-3-2008 as being without jurisdiction under Section 35B(1)(c) of the Central Excise Act, 1944. The respondent-dealer was instructed to file a revision petition under Section 35EE before the Central Government within two months from the judgment date. The Court clarified that if the revision petition was filed within the specified period, it would be decided on merits without raising any objections related to the limitation period. As a result, the appeal was disposed of in light of the Court's findings on jurisdiction and the period of limitation for filing the revision petition.
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