General Manager, Bsnl Vs. Asst. Commissioner of Central Excise

- karnataka law officers (appointment and conditions of service) rules, 1977. rule 29(3): [cyriac joseph, c.j.& b.s. patil,j] consultation with the district judge -whether the opinion of the district judge will have a binding force on the government ? held, what is required under rule 26(3) is consultation with the district judge and that the opinion of the district judge is not stated to be binding on the government. but the government is bound to consider the remarks of the district judge. the government cannot dispense with the consultation itself. cyriac joseph, c.j.1. having heard learned counsel for the petitioner and having considered the averments in the writ petition, we do not find any merit in the writ petition. we are in complete agreement with the view taken by the customs, excise and service tax appellate tribunal in annexure-'a' order that in view of the provisions contained in section 85 of the finance act, 1994, it was beyond the power of the lower appellate authority to condone the delay of 2 years and 2 months involved in the filing of the assessee's appeal.2. hence the writ petition is dismissed.