2019 (6) TMI 324 - HC - Central Excise

Review of the order - Rule 1 read with Section 151 of the Code of Civil Procedure - HELD THAT - Review application is allowed and the order dated 7.5.2018 passed by this Court is recalled. The appeal is ordered to be restored to its original number.

Summary

Issues:
1. Application for condonation of delay in filing review application under Section 5 of the Limitation Act, 1963.
2. Application for review of order dated 7.5.2018 under Order 47 Rule 1 read with Section 151 of the Code of Civil Procedure.

Analysis:
1. The first issue pertains to an application filed under Section 5 of the Limitation Act, 1963, seeking condonation of a 268 days' delay in filing the review application. The application was supported by an affidavit, and after considering the reasons provided, the delay was condoned. Consequently, the application was disposed of accordingly.

2. The second issue involves an application filed under Order 47 Rule 1 read with Section 151 of the Code of Civil Procedure for the review of an order dated 7.5.2018 passed in CEA-31-2017. The appeal had been dismissed earlier on the grounds that the appellant failed to demonstrate whether they had challenged a previous order by the Customs, Excise and Service Tax Appellate Tribunal. It was later revealed that the said order of the Tribunal had indeed been challenged by the department in a different case. Upon hearing the counsel and considering the review application, the Court allowed the review, thereby recalling the previous order and restoring the appeal to its original number.

In conclusion, the judgments delivered by the judges, Mr. Ajay Kumar Mittal and Mr. Deepak Sibal, JJ., addressed the issues of delay in filing a review application and the review of an earlier order in a meticulous and legally sound manner, ensuring that justice was served and procedural requirements were met. The case was listed for further hearing on 15.5.2019 as per the roster.