9911796707
TMI Blog1990 (10) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... lay in the filing of the appeal on the ground that 4th May, 1989 was the date of the despatch of the order but the appellants had received the same on 10th May, 1989 and the delay was of 8 days and the Bench had condoned the delay on the ground that there was no negligence on the part of the applicants. 2. The matter had come up for hearing before the Bench earlier and the departmental representative had raised a preliminary objection that in the present appeal filed before the Tribunal the jurisdiction vests with the Central Government in terms of proviso to Section 35-B(b) of the Central Excises and Salt Act, 1944. 3. To this Shri N.C. Jain, the learned advocate who has appeared on behalf of the appellants pleaded that he wanted time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law and this Tribunal as the authority to decide the appeal as the goods in the present case are fabrics and not yarn for the purpose of Section 35-B(1). Shri Jain pleaded that this Tribunal has got jurisdiction and as such the same may be decided by the Tribunal. 5. Shri Rajesh Dhingra, learned SDR drew the attention of the Bench to the provisions of Section 35-B of the Central Excises and Salt Act, 1944 and pleaded that the jurisdiction vests with the Central Government and as such the appellants should file if he so chooses a revision application before the Central Govt. 6. Shri Jain in reply pleaded that in view of the submissions of the learned SDR he does not object for the return of the papers of the appellants in accordance w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w :- Jurisdiction of the Courts and Res Judicata 9. The courts shall (subject to the provisions herein contained) have jurisdiction to try all suits of a civil nature excepting suits of which their cognizance is either expressly or impliedly barred. Explanation I.- A suit in which the right to property or to an office is contested is a suit of a civil nature, notwithstanding that such right may depend entirely on the decision of questions as to religious rites or ceremonies. Explanation-II. - For the purposes of this section, it is immaterial whether or not any fees are attached to the office referred to in Explanation I or whether or not such office is attached to a particular place." 10. In view of the above discussion, we hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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