9911796707
TMI Blog2015 (8) TMI 1469X X X X Extracts X X X X X X X X Extracts X X X X ..... n for filing of the appeal was 200 days, and as such, the delay in filing of the appeal by the appellant (being the writ petitioner herein) was much beyond the condonation period of 30 days after expiry of normal 60 days. This issue is no more res integra in view of several pronouncements of the Hon'ble Supreme Court. In Singh Enterprises Vs. Commissioner of C. EX., Jamshedpur reported in 2008 (221) E.L.T. 163 (S. C.), it has been observed by the Supreme Court in paragraph 8 as follows:- "8. The Commissioner of Central Excise (Appeals) as also the Tribunal being creatures of Statute are vested with jurisdiction to condone the delay beyond the permissible period provided under the Statute. The period upto which the prayer for condonat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court was referred to and relied upon in a latter decision rendered by the Supreme Court in the case of Commissioner of Customs & Central Excise Vs. Hongo India (P) Ltd. reported in 2009 (236) E.L.T. 417 (S.C.). Relevant paragraphs for the purposes of our case, being paragraphs 16 and 19, are quoted hereinbelow:- "16. The other decision relied on by the counsel for the appellant is M. V. Elisabeth and Others v. Harwan Investment and Trading Pvt. Ltd., Hanoekar House, Swatontapeth, Vasco-De-Gama, Goa, 1993 Supp (2) SCC 433. The learned ASG heavily relied on the following observations: "66. The High Courts in India are superior courts of record. They have original and appellate jurisdiction. They have inherent and plenary powers. Unle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elay by showing sufficient cause after the prescribed period, there is complete exclusion of Section 5 of the Limitation Act. The High Court was, therefore, justified in holding that there was no power to condone the delay after expiry of the prescribed period of 180 days. Even otherwise, for filing an appeal to the Commissioner, and to the Appellate Tribunal as well as revision to the Central Government, the legislature has provided 60 days and 90 days respectively, on the other hand, for filing an appeal and reference to the High Court larger period of 180 days has been provided with to enable the Commissioner and the other party to avail the same. We are of the view that the legislature provided sufficient time, namely, 180 days for fili ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
