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TMI Blog2013 (11) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... fore wrong forum - It is further noteworthy that the Constitution of India gives the special powers to Supreme Court of India to pass any order in the interest of justice under Article 142 of the Constitution of India. It is a fit case to condone the delay in preferring the appeal before the Commissioner(Appeals) in terms of the order of the Hon’ble Supreme Court - thus the matter is remanded before the Commissioner(Appeals) - Commissioner (Appeals) shall hear the appellant and decide the issue on merits without insisting on any pre-deposit – Appeal allowed by way of remand – Decided in favour of Assessee. - Appeal No.E/25037/2013 - FINAL ORDER No.25765/2013 - Dated:- 30-7-2013 - Mr. B.S.V. Murthy and Mr. Anil Choudhary, JJ. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l No.53/90 passed confirming the proposals in the reply by following the language of the Trade Notice dt. 19/11/1990. 28/01/1991 Write Petition No.286/1991 was filed before the High Court of Delhi challenging the trade notice and the Order-in-Original dt. 21/11/1990. 30/01/1991 Writ Petition was listed and notice was issued; interim order passed allowing petitioner to clear goods under Chapter heading 84.36 of Central Excise Act subject to giving BG. **/03/1992 Counter affidavit filed by the respondents in WP. 02/01/2012 Writ petition called and High Court rejected request for adjournment and directed counsels to file written submissions 07/03/2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o them. The order of the High Court dt. 07/03/2012 has thus attained finality being pronounced on merits. The right to appeal is neither a natural right nor an inherent right but creation of statute and further erred in holding that the delay about 21 years and 168 days cannot be condoned holding that the provisions of Central Excise Act does not permit him to do so and the provisions of Section 14 of Limitation Act are not applicable in the case of the appellant more particularly in view of the doctrine of merger in view of order dt. 7/3/2012 of Hon ble Delhi High Court. 4. The appellant relies upon the provisions of Section 14 of the Limitation Act which are as follows:- S14(1) In computing the period of limitation for any suit the ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground of alternative remedy, could not have intended to conclude these points and so these observations were only tentative in nature not intended to preclude the petitioner from raising all points open to him in the appeal. (3) The third difficulty pointed out by the petitioner is in regard to stay of the demand raised by the impugned order. We do not pass any order in this regard. It will be open to the petitioner to make a stay application or an application for waiver of deposit of the duty demanded as pre-condition for appeal before the Collector (Appeal). We direct that, if such an application is filed, the Collector should deal with it and dispose of it in accordance with law. 3.The special leave petition is disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the appellant to withdraw and approach the Commissioner(Appeals) for redressal and its grievances giving specific direction in the concluding part of its order as follows:- Needless to add that as and when the appeal is entertained, it will be considered on its own merits uninfluenced by any observation by the High Court in the impugned judgment. The learned Commissioner(Appeals) have misconstrued the direction given by the Apex court wherein in so many words it has directed him to consider the appeal of the appellant on merits taking notice of the time already spent in pursuing its matter before wrong forum. It is further noteworthy that the Constitution of India gives the special powers to Supreme Court of India to pass any orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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