2009 (8) TMI 17

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..... of Commissioner of Customs & Central Excise v. Hongo India (P) Ltd., and has argued that the provisions of the Limitation Act are necessarily excluded and no benefits could be conferred - learned counsel for the appellant revenue, however, has not been able to meet the aforesaid argument except stating that the Parliament is in the process of amending the law – Held that - in the absence of any cl .....

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..... n Act,1963 (for brevity, 'the Limitation Act') seeking condonation of 1 day's delay in filing of the appeal has also been made by pleading various grounds. Another application under Section 151 CPC seeking condonation of 81 days delay in re-filing the appeal has also been made. Mr. Jagmohan Bansal, learned counsel for the respondent assessee has at the outset placed reliance on a judgment of Hon .....

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..... in the process of amending the law. After hearing learned counsel for the parties, we are of the view that the preliminary objection raised by the learned counsel for the respondent-assessee is sustainable. In para 19 of the judgment in Hongo India (P) Ltd. (supra) it has been categorically observed that an appeal to the High Court should be made within a period of 180 days only from the date of .....

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