9911796707
TMI Blog2006 (10) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... ") by the revenue against the order dated 13-7-2000 passed by the Customs, Excise Gold (Control) Appellate Tribunal, New Delhi [Now known as Central Excise Service Tax Appellate Tribunal (CESTAT)]. 2. The period to which the present case pertains, a petition was maintainable before the Court of competent jurisdiction seeking a direction to the Tribunal for reference of questions of law to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions. On 27-5-2004 the counsel in Delhi High Court sent the case back, which was entrusted to the counsel in the Punjab and Haryana High Court, Chandigarh. 3. It is patent that the judgment of Delhi High Court relied upon is reported in the year 2002, though dated 25-3-2001, and there is no explanation as to why, thereafter, no steps were taken for filing the petition in the Court of competent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ournment for doing same. However, at the time of hearing, learned counsel for the revenue stated that now the amended petition is available. 4. Counsel for the assessee submitted that there is hardly any explanation for the gross delay in filing the appeal which was clearly a case of gross negligence. The provisions of Limitation Act providing for condonation of delay cannot be allowed to be mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, the application is dismissed, consequently, the appeal/petition is also dismissed. 9. Since we have come across a large number of cases, involving substantial revenues, which have not been pursued with diligence, a copy of this order be sent to the Central Board of Excise and Customs for taking necessary corrective steps to safeguard the public revenue. - - TaxTMI - TMITax - Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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