9911796707
TMI Blog2023 (12) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition under Section 5 of Limitation Act - HELD THAT:- As per opinion of the Board vide letter dated 04.05.2023, the Review Petition is filed only for limited purposes for expunging the remarks and waiver of the cost. In para 26, this Court has deprecated the action of the respondents/authority in this matter and left it open to the Higher Officers of CGST to take appropriate action against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing : Heard on I.A. No. 6943/2023, which is an application under Section 5 of Limitation Act as well on the question of admission. 2. This Review Petition is barred by 341 days. According to the petitioner/Union of India, after the matter was examined from 22.07.2022 to 27.07.2022 by the Legal Branch and proposal for filing SLP was sent to Chief Commissioner, CGST, Central Excise & Customs, Bhop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Officer for taking appropriate action. So far as waiver of cost is concerned, Review Petition is not liable to be entertained because after the date of raid, two years, the seal was not removed and assessee was not permitted to operate the machines and Manufacturing Unit which has suffered the loss to assessee as well as to the revenue loss to the Government. In view of above, I.A. No. 6943/202 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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