9911796707
TMI Blog2019 (7) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 1998 was amended on 12/05/2000 by the Finance Act, 2000 with retrospective effect from 01/09/1998. The amendment was to substitute the words within 30 days from passing of an order with the words within 30 days from the receipt of the order passed by the designated authority . The amended Act provided that the substituted provision of section 90(2) shall be deemed to have been substituted with effect from 01/09/1998. In view of the above retrospective amendment, the petitioners challenge to the constitutional validity of section 90(2) of the Finance Act, 1998 does not survive - the period of 30 days has to be computed not from the date of the passing of the order by the designated authority on 15/02/1999, but the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d notices dtd.12/06/2003, 17/06/2003 and 26/06/2003 being Exhibits 'L', 'L1' and 'L2' to the petition were stayed. 3. The controversy in the present Petition arises in the backdrop of the following facts : (a) On 24/11/1997, the Additional Commissioner of Central Excise passed an order against the petitioners by confirming the duty amount of ₹ 3,24,567/, imposing a penalty of ₹ 2,00,000/and a fine of ₹ 4,50,000/under the said Act. (b) Being aggrieved by the order dtd.24/11/1997 of the Additional Commissioner of Central Excise, the petitioners preferred an appeal on 05/03/1998 with the Commissioner (Appeals) under section 35 of the said Act. (c) When the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003, 17/06/2003 and 26/06/2003 seeking to recover the duty, penalty and fine as confirmed by the order dtd.24/11/1997 of the Additional Commissioner, Central Excise. 4. It is the interpretation of the following section 90(2) of the said Scheme as applied by designated officer which arises for our consideration: Section 90(2) The declarant shall pay, the sum determined by the designated authority within thirty days of the passing of an order by the designated authority and intimate the fact of such payment to the designated authority along with proof thereof and the designated authority shall thereupon issue the certificate to the declarant . 5. It is the petitioners' contention that payment to be made w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... So far as the commencement of period of limitation for filing the review petition is concerned we are clearly of the opinion that the expression 'the date of that order' as occurring in Section 48AA has to be construed as meaning the date of communication or knowledge of the order to the review-petitioner. Where the law provides a remedy to a person, the provision has to be so construed in case of ambiguity as to make the availing of the remedy practical and the exercise of power conferred on the authority meaningful and effective. A construction which would render the provision nugatory ought to be avoided. True, the process of interpretation cannot be utilized for implanting a heart into a dead provision; however, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een substituted with effect from 01/09/1998. In view of the retrospective amendment to section 90(2) of the Finance Act, 1998, the provision would now at all times read as under: The declarant shall pay, the sum determined by the designated authority within 30 days from the receipt of an order passed by the designated authority and intimate the fact of such payment to the designated authority alongwith proof thereof and the designated authority shall thereupon issue the certificate to the declarant. (emphasis supplied) 8. Thus, in view of the above retrospective amendment, the petitioners challenge to the constitutional validity of section 90(2) of the Finance Act, 1998 does not survive. So also, in view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
