9911796707
TMI Blog2004 (12) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... 1987 to July 1992. 2.We take up the first application, which has been filed by the Commissioner, Corporation of Chennai. The delay sought to be condoned is over 10 years. The order of the Collector of Central Excise impugned in the captioned appeal was received by the appellant on 15-5-1993. The appeal was filed on 2-6-2003 with a delay of over one decade. This delay is sought to be explained thus : Due to sheer ignorance and confusion as to how to proceed and what to do first , the appellant was unable to take any action in relation to the impugned order for quite some time. The appellant did not know that the concrete blocks which were manufactured by the Corporation in their Central Yard and utilised for maintenance of the city r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14(2) of the Limitation Act, 1963. In this connection, he relies on the decision of the Tribunal in Hindustan Development Corporation Ltd. v. CCE - 1992 (62) E.L.T. 820 (T), wherein the question whether the time spent erroneously in appeal before the Tribunal by the assessee was excludible from the period of limitation for an appeal filed later with the Collector (Appeals) against an order of the Deputy Collector, in terms of Section 14(2) of the Limitation Act was remanded to the Collector (Appeals). Ld. Counsel also relies on the Madras High Court s decision in Southern Engineering Industries v. Superintendent of Central Excise - 1991 (52) E.L.T. 373 (Mad.), wherein it was held that, as time (7 years) was spent in good faith before High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for their Electrical Workshop at Anna Pillai Street, Madras - 1, which indicated that they were aware of Central Excise liability in respect of the goods manufactured in their electrical workshop and captively consumed. The Corporation became conscious of the excise liability in respect of cement concrete blocks atleast in 1997 as evidenced by the fact that they applied to the Central Govt. for exemption in September 1997. Though that application was rejected, they still did not choose to file statutory appeal against the order of the Collector of the Central Excise. In any case, according to ld. SDR, the delay of over ten years cannot be condoned in the absence of exceptional reasons. Ld. SDR has relied on the Supreme Court s decision in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal. 6.We do not think that any of the decisions cited by ld. Counsel will help the Corporation. The Tribunal s decision in Hindustan Development Corporation (supra) is based on a finding that the time spent by the assessee in proceedings before the Tribunal was to be excluded for computing the time limit for an appeal belatedly filed with the Collector (Appeals) against the order of the original authority. In the present case, the Corporation has no case that they were pursuing a wrong remedy against the Collector s order. On the other hand, their application before Government was based on the premise that they were liable to pay duty on concrete blocks. In the case of Southern Engineering Industries (supra), a delay was held condon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We shall extract the relevant para of the court s order : From 26-12-1986 to 10-2-1987 and from 4. 6-3-1987 to 24-3-1987 there is no cogent and possible explanation. It may be mentioned that the special leave petition was actually filed on 23-3-1987. There is no whisper to explain what legal problems in filing the special leave petition arose it appears to us that no attempt has been made to explain this delay. In that view of the matter we gave further opportunity to the petitioners to file additional affidavit explaining the cause, if any, for this delay. It is further stated in the rejoinder affidavit to the counter affidavit on behalf of the Respondents that such delay is always beyond the control of especially in Government matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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