9911796707
TMI Blog1991 (9) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per : K. Sankararaman, Member (T)]. - This is an appeal filed by Collector of Central Excise, Bhubaneswar, challenging the order-in-appeal dated 7-12-1989 passed by the Collector of Central Excise (Appeals), Calcutta, holding that in reckoning the time-limit for filing refund claim the date of payment of duty should be excluded and the period of limitation should start from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal may be allowed. 2. Heard Shri N. Mookherjee, learned Counsel for the respondents who contended that the Collector (Appeals') order is correct and the appeal may be dismissed. 3. We have considered the arguments of both the sides. We fmd that the order of the Collector (Appeals) h'olding that the original refund claim was not hit by time bar is correct in law. In computing the time-limit th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case. Under the said provision, it has been laid down that any act or regulation made after the commencement of this Act, it shall be sufficient for the purpose of excluding the first in a series of dates or any other period of time, to use the word 'from'. Sub-section (2) of the said Section 9 lays down that this section applies also to all Central Acts made after the third day of January, 1868. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een days from the commission of the offence, a notice served at 8 a.m. on January 25, was held to be valid even though the offence was committed at 7.15 a.m. on January 11." 4. It has also been observed by the learned author that the General Rule of exclusion of the first day and the inclusion of the last day is subject to a contrary intention indicated in the statute. Applying the above principl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e made applicable. The fact that the relevant date has been defined in the Central Excises and Salt Act does not affect a general principle as to how to compute the period of limitation. The provisions of the Limitation Act and the General Clauses Act are to be applied for interpreting certain general situations like the period of limitation prescribed under any act. In view of the above circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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