1994 (11) TMI 254 - AT - Central Excise

Summary

Issues: Condonation of delay in filing Reference Application under Section 35G(1) of Central Excises and Salt Act, 1944.

In this case, the Collector of Central Excise, New Delhi filed an application seeking condonation of delay in filing a Reference Application under Section 35G(1) of the Central Excises and Salt Act, 1944. The delay in filing the Reference Application beyond the normal sixty-day time limit was explained by the Collector as due to the time taken for scrutiny of records, reminders sent to the Assistant Collector, and consultation with the Collector of Central Excise, Calcutta-I. The Collector also cited the adverse effect of viral fever on office attendance as a reason for the delay. The condonation application was argued by the Joint Chief Departmental Representative, emphasizing the importance of the issue and the need for an authoritative judicial opinion. The opposing counsel contended that the reasons provided did not justify the delay, particularly questioning the necessity of consulting the Collector of Central Excise, Calcutta-I. The Joint Chief Departmental Representative argued that the consultation was necessary due to the reliance on a previous decision involving that Collector. The Tribunal, after considering the submissions, held that the Collector was not prevented by sufficient cause from filing the application within the prescribed time limit. Consequently, the application for condonation of delay was rejected, leading to the dismissal of the Reference Application as time-barred.