TMI Blog2009 (8) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by Additional Commissioner of Central Excise (CCU) New Delhi while acting as adjudicating officer Enforcement Directorate exonerating the respondent No. 1 from the allegation of making payment of Rs. 1,40,000 to Respondent no. 2 i.e. Sumeer Mahajan, a person resident outside India as a consideration of receiving payment of Rs. 1,25,000 from the NRE account of respondent No. 2 in contravention of section 9(1)(a) and 9(1)(a) r/w 64(2) of FER Act, 1973 as per allegations contained in SCN No. T-4/237/DZ794/AD dated 29.7.94. 3. This revision petition is filed on 1.12.05 after about 6 months against the impugned order dated 31.5.05 in the name of Enforcement Directorate but signed by the then Deputy Legal Adviser Shri T.K Gadoo, the then DL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India who can sue or be sued so filing of this revision petition in the name of Union of India is correct. However, all powers of Government of India rests in the Council of Ministers which practically means that power can be exercised by Minister-in-charge. Further, Article 77(3) prescribes that President of India can make rules for more convenient transaction of business of Government of India and distribute amongst Ministers discharge of the said business. There is no controversy that filing of this revision petition is an executive action but whether it can be filed under the signatures of Shri T.K. Gadoo, Deputy Legal Adviser, is a begging question. No authority is found or exists in favour of Shri T.K. Gadoo, Deputy Legal Adviser, bec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able but has to be dismissed. Though Shri A.C. Singh, DLA requested for another adjournment but it is hardly justified in the circumstances when Enforcement Directorate has failed to assert that the respondent is available at the given addresses or at the addresses known to the revisionist. 9. Lastly we may take up the delay of about 6 months taken in filing of this revision petition. This is an admitted position that revision petition can be filed within the reasonable period when no prescribed period of limitation is given by the statute. However, the reasonable period will depend on the factual circumstances of each case. There is no explanation anywhere that why this period id taken for filing of the revision petition. Also it is not th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|