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TMI Blog2022 (11) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... eason of the tyres manufactured having been exported from its godown at Puzhal in Tamil Nadu; to which godown the finished products were transferred from Vadavathur, on stock transfer. This Court, in the order sought to be reviewed, categorically held that there can be no such clarification granted by the authority without examination of the facts and without production of sufficient documents to prove that the taxable purchases made were in pursuance of an export order - The assessee having not established an export order prior to the stock transfer, it is obvious that there cannot be taxable purchases of raw materials having been made, based on an export order at its manufacturing unit at Vadavathur. There is no discovery of a new or i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant, by the Assessing Authorities. The review is filed with a delay of 164 days. The State contests the application for condonation of delay and also the maintainability of the review, on the specific grounds raised, which, according to them do not satisfy the contours of a review. 2. Shri. Kuryan Thomas, learned counsel appearing for the review petitioner, would place the decision of the Hon'ble Supreme Court reported in 2019 71 GSTR 1 (SC) Superintending Engineer, Dehar Power House Circle Bhakra Beas Management Board (PW Slapper) v. Excise and Taxation Officer, before us to contend that the situation is similar in the instant case. It is also the contention that Commissioner of Customs and Central Excise v. Hongo India (P) Ltd 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssa (1999) 9 SCC 596. 4. We will first consider the aspect of delay condonation and the power available to the court under Section 62 (8) in the context of the two decisions placed before us. Hongo India (P) Ltd (supra) considered the power to condone the delay beyond the period specified in Section 35-H of the Central Excise Act. As per the provision, application for references to the High Court ought to be made within 180 days from the date of communication of the decision or order. In considering whether the provisions of the Limitation Act stand excluded; when there is no such express exclusion, the Hon'ble Supreme Court looked at the scheme of the special law, which in that case was the Central Excise Act. It was held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egislature intended an Authority, Tribunal or Court, to entertain a proceeding by condoning the delay, the same was specifically provided. Hence when there is a provision which only specifies the period in which the proceeding has to be initiated; in the absence of any clause permitting condonation of delay for sufficient cause shown, then there is complete exclusion of the Limitation Act; even if the exclusion is not expressly provided. 6. Dehar Power House Circle (supra) was a co-ordinate bench of three judges which noticed Hongo India (P) Ltd. (supra). Therein the delay was under the Himachal Pradesh VAT Act. In the provision for appeal under Section 45 of that Act, the appeal was to be filed within 60 days or within such extended per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t cause is shown (as in Section 35-B of the Central Excise Act referred to in Hongo India (P) Ltd (supra). S. 56 permits a suo-motu revision by the Deputy Commissioner and S.58 by the Commissioner within four years. S.s 57 59 deals with the power of revision of Deputy Commissioner and Commissioner, respectively, on application, which again has to be within a period of 30 days from the service of the order, with the respective provisos under S.s 57 59 conferring power on the authority to condone delay on sufficient cause being shown. Section 60 provides an appeal to the Appellate Tribunal within a period of 60 days and on expiry of the said period, at any time, on satisfaction of the appellate tribunal, about the reason for the delay occ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufactured having been exported from its godown at Puzhal in Tamil Nadu; to which godown the finished products were transferred from Vadavathur, on stock transfer. This Court, in the order sought to be reviewed, categorically held that there can be no such clarification granted by the authority without examination of the facts and without production of sufficient documents to prove that the taxable purchases made were in pursuance of an export order. As alertly pointed out by the learned Special Government Pleader, this court found that even the stock transferred to Tamil Nadu cannot be said to be in the course of export for two reasons. One, that the foreign buyer is not clear at the time the stock transfer originated and two, the stock t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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