2015 (7) TMI 752 - HC - Central Excise

Condonation of delay in filing revision application - Applicability of Section 14 of the limitation Act - exclusion of period sped before tribunal - Held that - Ratio in M/s. Sonia Overseas Pvt. Ltd. s case (2014 (9) TMI 975 - PUNJAB AND HARYANA HIGH COURT) applies to the present case and, therefore, before dismissing the petition as barred by time, the revisional authority was required to consider the applicability of Section 14 of the Limitation Act and consequently, the period spent before the Tribunal. - Impugned order is set aside - Decided in favour of assessee.

Summary

Issues:
Challenge to order dated 4-7-2011 by Revisional Authority; Applicability of Section 14 of the Limitation Act to proceedings under the Central Excise Act, 1944; Petitioner's request for exclusion of time spent before the Tribunal; Correctness of the judgment in CWP No. 27647 of 2013 regarding Section 14 applicability; Revisional authority's dismissal of the petition as barred by limitation without considering Section 14; Restoration of the matter to the Revisional Authority for deciding on condonation of delay and appeal.

Analysis:
The judgment pertains to CWP Nos. 273 and 1775 of 2012 challenging an order by the Revisional Authority dated 4-7-2011. The petitioner approached the Tribunal after the Commissioner (Appeals) passed an order. However, the Tribunal dismissed the appeal for lack of jurisdiction and directed the petitioner to the revisional authority, which dismissed the petition as time-barred. The petitioner argued for the exclusion of time spent before the Tribunal under Section 14 of the Limitation Act, citing a relevant judgment. The Revenue did not contest the applicability of Section 14 but requested the matter of delay condonation be left to the revisional authority.

Upon review, the High Court found that the revisional authority dismissed the petition as time-barred without considering Section 14 of the Limitation Act. Referring to a previous judgment, the Court held that Section 14 applies to such proceedings, necessitating the exclusion of time spent before the Tribunal for the petitioner. The Court emphasized that the revisional authority should have considered Section 14 before dismissing the petition as time-barred. Consequently, the impugned orders were set aside, and the matter was remitted to the Revisional Authority for a decision on condonation of delay and the appeal in accordance with the law. The parties were directed to appear before the Revisional Authority on a specified date for further proceedings.