9911796707
TMI Blog1997 (9) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... iff Item No. 68 since these were products of printing industry and, therefore, eligible for exemption under Notification No. 55/75, dated 1st March, 1975 as amended by Notification No. 114/75, dated 30th April, 1975 and 122/75, dated 5th May, 1975. The Assistant Collector, Faridabad, held that the benefit of exemption claim was not admissible. In appeal, however, the Appellate Collector held that the petitioner manufactured printed cartons and not merely cartons used for packing of goods and as such these goods were to be treated as products of printing industry and thus eligible for exemption from payment of duty. The Appellate Collector order was made on 23rd November, 1978. The Government of India issued to the petitioner a show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the petitioner Company cannot be treated as products of the printing industry and, therefore, not entitled to the exemption as claimed by the petitioner. The Full Bench in its decision dated 9th January, 1995 noticed that the petitioner had also raised in the writ petition another point, namely, the show cause notice being barred by limitation. Dealing with the question of limitation the Full Bench held that the appropriate remedy, if any, for the petitioner is to agitate that point before the Tribunal. The relevant part of the decision of the Full Bench on this aspect reads as under : "With regard to the said question, learned Counsel for the respondents submits that in view of the amendment to the Central Excises and Salt Act, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 could not be reviewed since the petitioner had not challenged the order dated 14th September, 1981 by either amending the petition or filing an independent writ petition. On this aspect the order dated 20th November, 1996 reads as under : "The petitioner now states that the show cause notice dated 24-9-1979 had been disposed of by an order of the Central Government dated 14-9-1981, which is a date long prior to 11-10-1982 when the amendment to the Central Excises and Salt Act came into force. The result would be that there is no question of the show cause notice being converted into an appeal by virtue of the amending provisions of the Act. The petitioner ought to have amended the writ petition and questioned the final order that was pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the petitioner's representatives made efforts to go through the entire earlier records and inspected the file and found that in fact the amended writ petition had been taken on record and was on the file of this Hon'ble Court and had not been disposed of to date. 5.It is contended by learned Counsel for the petitioner that due to inadvertence/oversight of his clients and even respondents it could not be brought to the notice of the Court that the application seeking amendment of the writ petition had been allowed and amended petition taken on record in the year 1982. 6.The file shows that the petitioner had filed on 1st March, 1982 an application (C.M. 905/82) in C.W. 113 of 1981 under the provisions of Order 6, Rule 17 read with Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtence in not pointing out to the Court that the amended petition had been filed and should be allowed to agitate, on payment of heavy costs, the question of validity of order of 14th September, 1981 on the ground of bar of limitation. In this view, we recall the order dated 20th November, 1996 passed on RA 59/96 on payment of costs of Rs. 50,000/- which shall be paid to Delhi Legal Services Authority within 3 weeks. For the reasons stated in the application (C.M. 5753/97), we also think that it is a fit case where in the interest of justice we should condone the delay in filing this review application. 8.R.A. 59 of 1996 also deserves to be allowed since in the present case the amended provisions which came into force on 11th October, 1982 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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