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TMI Blog2013 (9) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... e, prescribed the period of three months for issue of order by the Committee of Chief Commissioners under Section 129D(1). Respondent pleaded that the review action u/s 129D(1) of Customs Act, had been taken beyond the limitation period prescribed under Section 129D(1) as under sub-section (3) of Section 129D of Customs Act, the Committee of Chief Commissioners shall make the order under sub-section (1) within a period of three months from the date of communication of decision or order of the adjudicating authority, while in this case, the date of the order is 23-5-2011, and the review order directing the Commissioner to file the review appeal has been passed on 3-11-2011 after the expiry of the limitation period prescribed under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of Rs. 50,000/- on the respondent under Section 114 of Customs Act, 1962. This order passed by the Commissioner was examined by the Committee of Chief Commissioners and the Committee passed an order dated 3-11-2011 under Section 129D(1) of Customs Act, 1962 directing the Commissioner to file an appeal before the Tribunal for correct determination of the points mentioned in the order. The Committee of Chief Commissioners was of the view that the redemption fine and penalty, looking to the gravity of the contravention, is too low. In pursuance of this direction of the Committee of Chief Commissioners, the Appeal No. E/2859/2011 was filed by the Commissioner. Subsequently, it was found that though the review order pertained to an order pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the judgment of Larger Bench of the Tribunal in the case of CCE, Raipur v. Monnet Ispat Energy Ltd. reported in 2010 (257) E.L.T. 239 (Tri.-LB), the Tribunal has powers to condone the delay in exercise of the powers by the reviewing authority under Section 35E(1) of the Central Excise Act, which are in pari materia with Section 129D(1) of Customs Act, 1962 and that in view of this, even if there is delay in issue of the order under Section 129D(1) by the Committee of Chief Commissioners, the Tribunal has powers to condone the same for which there are genuine reasons. 4. Shri Anil Khanna, Advocate, the learned Counsel for the respondent, pleaded that the review action under Section 129D(1) of Customs Act, had been taken beyond t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitation period prescribed under Section 35E(3) is valid, has held thus :- 18. Section 35E comes under the latter category of an authority exercising its own powers under the Act. It is not correct to equate the Board, as contended by Sri Gaurishankar Murthy, to one of the two parties to a quasi judicial proceeding before the Collector and the Board s right under Section 35E to the exercise of the right of appeal by an aggrieved assessee from an order passed to its prejudice. The power under Section 35E is a power of superintendence conferred on a superior authority to ensure that the subordinate officers exercise their powers under the Act correctly and properly. Where a time is limited for the purposes by the statute, such power, as un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 35E(3) of the Central Excise Act, Section 129D(3) of the Customs Act, 1962 during the period of dispute, prescribed the period of three months for issue of order by the Committee of Chief Commissioners under Section 129D(1). In this case, it is clear that the order of Committee of Chief Commissioners was passed after expiry of period of three months from the date of communication. There is no question of condoning by the Tribunal of the delay in exercise of the power by the Committee under Section 129D(1), as any order issued by the Committee after expiry of limitation period prescribed in Section 129D(3), is invalid and ineffective. Though in para 22 of Larger Bench judgment of Tribunal in case of CCE, Raipur v. Monnet Ispat Ene ..... X X X X Extracts X X X X X X X X Extracts X X X X
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