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TMI Blog2015 (4) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... s already decided the matter against the petitioner, the writ Court is debarred from doing so and the same binds the writ Court applying the principle of res judicata , particularly, when the appellate authority's orders are not challenged in the writ jurisdiction. - Petition not maintainable. - Writ Petition No. 122 of 2015 - - - Dated:- 20-2-2015 - Kalyan Jyoti Sengupta , CJ And Sanjay Kumar,JJ. For the Petitioner : Sri K Raji Reddy For the Respondent : Sri V Gopala Krishna Gokhaley ORDER (Per the Hon ble the Chief Justice Sri Kalyan Jyoti Sengupta) This writ petition has been filed by the petitioner asking for a writ of mandamus declaring the action of the 1st respondent in levying Service Tax on the works unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Central Excise may appeal to the Commissioner of Central Excise (Appeals), within sixty days from the date of the communication to him of such decision or order: Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days. 6. It is clear that it is specific mandate that even Section 5 of the Limitation Act, 1963 by virtue of Section 29(2) thereof, will not be applicable beyond 90 days. We are further of the view that once this period is allowed to expire intentionally or unintentionally, then remedy is absolutely barred and no Court of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate authority to entertain the appeal. The proviso to sub-section (1) of Section 35 makes the position crystal clear that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 days. The language used makes the position clear that the legislature intended the appellate authority to entertain the appeal by condoning delay only upto 30 days after the expiry of 60 days which is the normal period for preferring appeal. Therefore, there is complete exclusion of Section 5 of the Limitation Act. The Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days period. Now, a copy of our judgment was supplied to the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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