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TMI Blog2022 (12) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 dated 22.12.2017, as filed in both the above mentioned appeals. 2. We have heard Mr.Priyesh Kasliwal, ld. Counsel for the applicant and Mr. Rakesh Agarwal, ld. Authorised Representative for the Revenue. 3. Ld. Counsel for the applicant has mentioned that against the aforesaid final order of this Tribunal, the applicant had filed appeal before Hon'ble Rajasthan High Court on 18.07.2018. Hon'ble Court while admitting the aforesaid appeal vide Order dated 25.08.2021 accepted the fact that the appellant had deposited the amount of duty before the issuance of respective Show Cause Notice and that the same was not disputed by the Department. It is mentioned that the impugned application praying for rectification of mistake in the final order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23.02.2015 for Rs.13,81,759/-. The remaining amount of duty has been deposited by them vide TR- 6 Challan No.008 dated 24.01.2015 of Rs.10,00,000/- Challan No.009 dated 25.02.2015 of Rs.32,00,000/- and Challan No.010 dated 25.02.2015 of Rs.29,81,759/- (i.e. total of Rs.71,81,759/-. We further observe that the said fact of deposit has not been recorded in the final order. In fact, even the acknowledgement of the Department of the deposit was not recorded in the said order. We further observe that the appellant had not challenged the aforesaid order prior to 18th July, 2018 when the appeal against the said order was filed before Hon'ble High Court of Rajasthan. It is apparent that this application itself was filed much beyond the period presc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and circumstances of the case, and the type of the case. The words 'sufficient cause' in Section 5 of Limitation Act should receive a liberal construction so as to advance substantial justice, only when the delay is not on account of any dilatory tactics, want of bona fides, deliberate inaction or negligence on the part of the appellant" as was held by Hon'ble Supreme Court in the case of Perumon Bhagvathy Devaswom v. Bhargavi Amma reported in 2008 (3) Apex Court judgment 557 (S.C.) 8. Hon'ble Madras High Court in the case of Krishna Vs. Chathappan reported as ILR 13 Mad 269 has held as follows:- "In construing Section 5 it is relevant to bear in mind two important considerations. The first consideration is that the expira ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Apex Court that it must be kept in mind that whenever a law is enacted by the legislature, it is intended to be enforced in its proper perspective. It is an equally settled principle of law that the provisions of a statute, including every word, have to be given full effect, keeping the legislative intent in mind, in order to ensure that the projected object is achieved. In other words, no provisions can be treated to have been enacted purposelessly. Furthermore, it is also a well settled canon of interpretative jurisprudence that the Court should not give such an interpretation to provisions which would render the provision ineffective or odious. 10. Hon'ble Apex Court in it's another decision in the case of Katari Suryanarayana vs. Ko ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel. Even the name of the Counsels engaged for those consultations is not mentioned in the application. The reason given reflects the negligent and casual attitude of the applicant. The explanation therefore is absolutely vague. Delay even of one day has to be explained. Hon'ble Apex Court in the case of P.K. Ramachandran vs. State of Kerala reported as 1997 (7) SCC 556 has held that law of limitation may harshly affect particular party but it still has to be applied with all its rigour when the statute so prescribe and the Courts have no power to extend the period of limitation on equitable grounds. 12. Though Tribunal can take suo moto action for rectification of mistake and the application for the same can be filed at any time but it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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