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TMI Blog2024 (5) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... was caused due to the ignorance of AR/legal counsel and also because the petitioner suffered with medical emergency caused by acute viral hepatitis between the period April 10, 2023 to May 31, 2023. The petitioner has relied upon a judgment of the Delhi High Court in Pioneer Corporation v. Union of India [ 2016 (6) TMI 437 - DELHI HIGH COURT] to argue that in exceptional circumstances and in the rarest of rare cases, the writ court has the power to condone the delay. However, as pointed out in the appellate order, which is under challenge before this Court, the Hon ble Supreme Court in Singh Enterprises vs. C.C.E., Jamshedpur [ 2007 (12) TMI 11 - SUPREME COURT] has held that u/s 35 of the Central Excise Act, the delay cannot be condoned bey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred to as the Finance Act ). 3. By the aforesaid order, the appellate authority had dismissed the appeal filed by the petitioner on the ground that the same was time barred as it was filed beyond the period of 85 days. In paragraphs 6.1 to 6.7 of the aforesaid order, the appellate authority has clearly pointed out that the petitioner has received the order in original on January 17, 2023 whereas the appeal was filed on June 9, 2023, that is, after a delay of 85 days beyond the limitation prescribed under the Act. 4. Upon a perusal of the memo of appeal filed by the petitioner, it is clear that the order was communicated on January 17, 2023, as admitted by the petitioner itself. The petitioner has explained the delay stating that the delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supra) wherein the Supreme Court held as follows:- 8. The Commissioner of Central Excise (Appeals) as also the Tribunal being creatures of statute are not vested with jurisdiction to condone the delay beyond the permissible period provided under the statute. The period up to which the prayer for condonation can be accepted is statutorily provided. It was submitted that the logic of Section 5 of the Limitation Act, 1963 (in short ?the Limitation Act?) can be availed for condonation of delay. The first proviso to Section 35 makes the position clear that the appeal has to be preferred within three months from the date of communication to him of the decision or order. However, if the Commissioner is satisfied that the appellant was prevented by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the reference under Section 35-H(1) of the Act, the two-Judge Bench taking note of the said provision and the other related provisions following Singh Enterprises v. CCE [(2008) 3 SCC 70] concluded that: (Punjab Fibres Ltd. case [(2008) 3 SCC 73] , SCC p. 75, para 8) 8. ... the High Court was justified in holding that there was no power for condonation of delay in filing reference application.? 32. As pointed out earlier, the language used in Sections 35, 35-B, 35-EE, 35-G and 35-H makes the position clear that an appeal and reference to the High Court should be made within 180 days only from the date of communication of the decision or order. In other words, the language used in other provisions makes the position clear that the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riods, it impliedly excludes the application of general statutes such as the Limitation Act. The rationale underlying this principle is rooted in the notion that the legislature, in enacting a special statute, intends to provide a comprehensive and exhaustive regime governing all aspects of the relevant legal domain. 10. The principle of statutory interpretation embodies a fundamental tenet of legal reasoning: fidelity to legislative intent. In the context of limitation under special statutes, this principle assumes paramount importance, guiding courts in their adjudicative function. While the court retains discretionary authority in certain matters, the primacy accorded to limitation under special statutes operates as a circumscribing prin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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