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TMI Blog2019 (6) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal was made on 3rd August 2015 by the Assistant Commissioner of Central Excise. Even the final order was made by the Tribunal on 6th October 2017. This petition was however, instituted only on 29th September 2018. There is absolutely no explanation for inordinate delay in the institution of the petition. The averment in the petition is that there is no delay or laches in instituting this petition. Therefore, the petitioner, far from acknowledging the delay and explaining the same, does not even admit that there is any delay or laches. This is an additional ground for dismissing this petition. Petition dismissed. - WRIT PETITION NO. 2366 OF 2019 - - - Dated:- 14-6-2019 - M.S. SANKLECHA, AND M.S. SONAK, JJ Mr. A.K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises vs. Commissioner of Central Excise, Jamshedpur 2008 (221) E.L.T. 163 (SC), has clearly ruled that the Appellate Authority has no power to condone the delay beyond 90 days. In fact, this is also the view taken by the Full Bench of the Gujarat High Court in Panoli Intermediate (India) Pvt. Ltd. vs. Union of India 2015 (326) E.L.T. 532 (Guj) and the Full Bench of the Hyderabad High Court in Electronic Corporation of India Limited Vs. Union of India anr. 2018 TIOL-484-HC-AP-CX-LB. 5] The two Full Benches have in fact held that even in a petition under Article 226/227 of the Constitution of India, High Court, should not condone the delay beyond period of 90 days in instituting the appeal before the Appellate Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion which there exist none, or (A.2) Has exercised the power in excess of the jurisdiction and by overstepping or crossing the limits of jurisdiction, or (A.3) Has acted in flagrant disregard to law or rules or procedure or acted in violation of principles of natural justice where no procedure is specified. B) Resultantly, there is failure of justice or it has resulted into gross injustice. We may also sum up by saying that the power is there even in aforesaid circumstances, but the exercise is discretionary which will be governed solely by the dictates of the judicial conscience enriched by judicial experience and practical wisdom of the judge. (emphasis supplied) 8] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther payment did not arise. Mr. Prabhakar submits that in any case, since the petitioner had reversed the Cenvat Credit along with applicable interests even before the issuance of show cause notice, the imposition of penalty upon the petitioner was clearly in excess of jurisdiction. Mr. Prabhakar submits that these grounds warrant interference with the order in-original dated 28th January 2016 made by the Assistant Commissioner of Central Excise. 10] Mr. Sham Walve, learned counsel for the respondents, contests the contention of Mr. Prabhakar and further points out that, in any case, this not a contention which goes to the root of jurisdiction. He pointed out that there was not even any complaint about violation of principles of n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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