9911796707
TMI Blog2004 (3) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... t (respondent No. 3) demanding total excise duty of Rs. 10,47,527/- with the other proposals for confiscation and penalty. Respondent No. 3 passed order dated 24-11-2000 confirming the said duty demand and also imposing penalty of equal amount on the petitioner-Company and the penalty of Rs. 1 lakh on the second petitioner. The petitioners received a copy of the said order on 22-2-2001. On 16-4-2001, the petitioners filed two applications before the Customs Central Excise Settlement Commission, Mumbai in respect of the above order of the Additional Commissioner. On 24-7-2001, the Settlement Commission heard the applications and thereafter by order dated 9-8-2001, the Settlement Commission refused to admit the applications on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2002 (146) E.L.T. 273 (All.) in support of his contention that the provisions of Excise Act, particularly Section 35 thereof do not exclude the application of the provisions of Sections 29(2) and 5 of the Limitation Act, 1963 and therefore, the said provisions of the limitations Act are applicable even in a case where there is a time limit prescribed by the Special Act. The learned counsel has also relied upon the decision of the Apex Court in ITC Ltd. v. Union of India, 1998 (101) E.L.T. 9. 5.On the other hand, Mr. Asim Pandya, learned Additional Standing Counsel for the Central Government has supported the orders of the appellate authority as well as the Order-in-original. 6. Having heard the learned counsel for the parties, it appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner was required to file appeals before the appellate Commissioner, the period of limitation ran out. In the facts of the present case, it cannot be said that the petitioner were not prosecuting their applications before the Settlement Commission. In fact the petitioners had moved the Settlement Commission within two months from the date of receipt of the Order-in-original and after receiving the Settlement Commission's order dated 9-8-2001 on 13-8-2001, the petitioners preferred appeals before the Appellate Commissioner on 29-8-2001. The petitioner had moved the appellate authority expeditiously, if the period taken by the Settlement Commission for deciding the petitioners' applications is excluded. If the Settlement Commission h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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