9911796707
TMI Blog2018 (9) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... s on the ground that there was inordinate delay in filing appeals before the 1st Appellate Authority (16 years after the order-in-original was received by the appellant) and no justifiable reasons were given before the 1st Appellate authority for such belated filing of appeals; that the 1st Appellate Authority has no powers to condone the delay beyond 30 days after the expiry of statutory period of 60 days in filing the appeals. 3. It is also recorded in the Final Order that the matter came up for disposal on three different dates and adjournments were granted on the request of the applicants and finally decided on 19.07.2017. 4. Learned counsel Shri C.V. Narasimhan after giving the overall picture of the issue involved in these two appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Higher Authorities. He would also rely upon the following decisions: 1) Roots Multiclean Ltd Vs CESTAT Chennai [2016 (336) ELT 25 (Mad)] 2) Hindustan Petroleum Corporation Ltd Vs CCE (Import), Mumbai [2015 (323) ELT 609(Tri-Mum)] 3) Kumaraka Lake Resorts Vs CCE Cochin [2015 (320) ELT 735 (Kar)] 4) CCE Mumbai Vs Bharat Bijli Ltd [2006 (198) ELT 489(SC)] 5) CCE Mumbai-III Vs NTB International Pvt ltd [2014(302)ELT 481 (Bom)] to submit that application for rectification of mistake needs to be considered by this Bench in its correct perspective. It is his further submission that in the alternate, the impugned order of the 1st Appellate Authority be set aside and the matter be remanded back as he has not considered the various aspects of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies were granted on following the procedure of filing the application before the adjudication of the case. The appellant/ applicant filed application under KVSS Scheme on 29.01.1999 for settlement of case, but the adjudication order was passed on 28.01.1999 and served on the appellant/applicants on 29.01.1999. The application filed by the applicant/appellant was rejected by an order dated 10.03.1999. A writ petition was filed by the appiicant/appellant before the Hon'ble High Court of A.P on 22.03.1999 against the rejection of KVSS application and an interim order was passed by the High Court on 31.03.1999 permitting the appellant to make payment as declared by him under KVSS, pending final disposal of writ petition which was complied w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of application made under KVSS Scheme. Hence the claim of the learned counsel that they were engaged in legal proceedings before Higher Authorities had an effect of not filing the appeal before the 1st Appellate authority in time seems to be on a very slippery wicket. ii) Secondly the reasoning taken before the 1st Appellate Authority that they had approached the Supreme Court against the dismissal of the application under KVSS hence were under bonafide belief that having deposited an amount directed by the High Court, they were covered by the provisions of Section 14 of the Limitation Act 1963 is also a feeble ground for the simple reason that on receipt of order-in-original, they should have preferred an appeal before the 1st Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 addressed to the Assistant Collector, the Collector instructed to encash the bank guarantee. The supdt. Vide his letter dated 02.04.1992 informed the applicant about the collector's decision dated 25.03.1992. d) The appellant filed an appeal before CEGAT against the Supdt's letter dated 02.04.1992 and collectors' order dated 25.03.1992 and the said appeal was allowed by the Tribunal on 23.06.1996. And thereafter the Dept. Filed an appeal before the Supreme court which allowed the Departmental appeal vide judgement dated 12.03.2003 by holding that the CEGAT had no jurisdiction to entertain the appeal since the appellant should have filed an appeal before the Commissioner (Appeals) against the Supdt letter dated 02.04.1992. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
