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TMI Blog2022 (3) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... 44 beyond the prescribed period of 180 days and rightly dismissed the reference on the ground of limitation. In the light of the aforesaid judgement, which is squarely applicable to the facts of the present case, this civil miscellaneous appeal stands dismissed. - C.M.A. No. 161 of 2022 - - - Dated:- 7-2-2022 - HONOURABLE MR. JUSTICE R. MAHADEVAN AND HONOURABLE MR. JUSTICE J. SATHYA NARAYANA PRASAD For Appellant : Mr. Subbaraya Aiyar Padmanabhan For Respondent : Mr. M. Santhanaraman Senior Standing Counsel J U D G M E N T (R.MAHADEVAN, J.) The appellant is engaged in the business of manufacture of oxygen and nitrogen both in gaseous form falling under Chapter 28 of the First schedule to Central Excise Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii) Whether the Tribunal ought to have appreciated that the very same issue on merits has been decided in favour of the assessee in previous and subsequent years by various appellate authorities and not condoning the meager delay would lead to miscarriage of justice? (iv) Whether on the facts and in the circumstances of the case, the Tribunal ought to have appreciated that the assessee, due to circumstances beyond its control, did not participate in the proceeding before the Appellate Authorities and ought to have sent back the matter for adjudication on merits? (v) Whether on the facts and in the circumstances of the case, the Tribunal erred in following the decision in M/s. Singh Enterprises v. Commissioner of Central Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o what extent, the nature of those provisions or the nature of the subject matter and scheme of the special law exclude their operation. In other words, the applicability of the provisions of the Limitation Act, therefore, is to be judged not from the terms of the Limitation Act but by the provisions of the Central Excise Act relating to filing of reference application to the High Court. 36. The scheme of the Central Excise Act, 1944 supports the conclusion that the time limit prescribed under Section 35-H(1) to make a reference to the High Court is absolute and un-extendable by a court under Section 5 of the Limitation Act. It is well settled law that it is the duty of the Court to respect the legislative intent and by giving libera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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