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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 ..... 2023 passed by the appellate authority that is the Commissioner of Central Excise (Appeals), Noida under Section 85 of the Finance Act, 1994 (hereinafter referred 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of additional 30 days only. Section 85 of the Act is in pari materia with the above section. One may examine the Supreme Court judgment in Singh Enterprises' (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 prefe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Central Excise, Noida was the appellant in this case. While considering the very same question, namely, whether the High Court has power to condone the delay in presentation 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spects, including timelines for initiating legal proceedings, such as appeals. Courts have consistently held that when a special statute contains provisions governing limitation periods, 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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