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TMI Blog1982 (12) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... reinafter referred to as the Company). No one appeared for or on behalf of the appellant Company, but in view of the fact that Revenue was represented by Shri M. Chatterjee, and the only point involved was that of limitation, the appeal has been heard by us on merits. 2. The revision petition indicates that the petitioner Company had Imported a consignment of Diethylene Glycol, which was assessed inter alia to additional countervailing duty at the rate of 15% by treating the goods as rubber processing chemical or accelerator, on the view that it attracted item 65 of the Central Excise Tariff (hereinafter referred to as CET). The Company got the goods cleared on payment of the duly as assessed against bill of entry No. 5493 on 26-4-1979. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eference to item 65 of the CET being not authorised by law, the excess amount had been levied without any authority of law, and as such the Department could not keep the same; the plea being, that in view of the provisions of article 265 of the Constitution of India, only tax levied under authority of law, could be realised. It is even pleaded in the alternative, that no additional countervailing duty was at all leviable, and hence the assessment was without jurisdiction and that this has to be treated as to be a case of payment having been made under a mistake or due to an error of law, and that period of three years, as provided by the Indian Limitation Act, 1963, would apply to the facts of the case and the Customs authority erred in rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein that once the litigant had accepted judgment of a court by not preferring an appeal within the period of limitation provided therein, he can wake up and prefer an appeal, after a subsequent ruling of the Supreme Court or High Court, which he considers to be favourable to him. 8. It is thus clear that the bare fact that some subsequent ruling has come to the knowledge of the party, will not provide him an excuse to come up before the concerned authority for relief, in case a definite period of time has been provided by Legislation. The case of the appellant is all the more weaker than the one before the Mysore High Court, because the scheme of the Customs Act indicates that there is no provision even for condonation of delay for mo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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