1990 (1) TMI 223 - AT - Central Excise

Summary

Issues:
1. Whether the Government of India had the authority to remand the matter to the Executive Collector with a direction.
2. Whether the Collector was justified in rejecting the claim as time-barred after the Government's order to examine the application to condone the delay.
3. Whether the delay in filing the rebate claim beyond the time-limit in Section 11B could be condoned by the Collector under Rule 12 of the Central Excise Rules.

Analysis:
1. The Government of India's order remanding the matter was in response to a Revision Application against the Order-in-Appeal. The Executive Collector's decisions are appealable to the Appellate Tribunal, not the Government. The Collector was not precluded from deciding on the condonability of the delay, as the Government's power did not extend to remanding to the Executive Collector.
2. The Collector rejected the claim as time-barred, citing that the power to condone and grant an extension of time was for delay in exportation, not for the time-limit for submitting the rebate claim. The Collector's decision was in line with legal provisions, as authorities must adhere to the limitations prescribed in the Central Excise Act and Rules.
3. The power of the Collector under Rule 12(1) did not permit him to condone the time-limit specified in Section 11B. The Collector's decision was supported by a previous Tribunal decision, emphasizing that the statutory provisions, including time-limits, cannot be waived based on extenuating circumstances like illness or delayed paperwork. The Collector's rejection of the claim as time-barred was upheld, and the appeal was dismissed.