Jaipur Udyog Ltd. Vs. Superintendent, Central Excise and ors. - Court Judgment

Excerpt:
limitation - condonation--court directs tribunal not to raise limitation bar. cesa: 35b. - orderb.p. jeevan reddy, c.j.1. this writ petition is directed against the order dated 27.2.1980 passed by the appellate collector central excise, new delhi (annexure vii to the writ petition). the order recites that a revision lies against the old order under section 36 of the act. learned counsel for the petitioner says that he may now be permitted to avail of the remedy of the revision. we see no objection to grant him that permission. however, it may be noted that since the passing of the said order the relevant provisions of the central excise act have undergone an amendment and section 36, which provided a revision with the government is now re-enacted as section 35-b. the amended provisions also provide for an appeal to the appellate tribunal against the orders of the collector (appeals) vide section 35b(1)(b). it is accordingly directed that if the petitioner files an appeal before the cegat within two months from today against the aforesaid order dated 27.2.1980, it may be entertained by the cegat without raising an objection on the ground of limitation. the appeal shall be dealt with and disposed of according to law.2. it is made clear that if the petitioner has not complied with the order dated 15.4.1980 made in the stay petition filed in this writ petition, this order shall not operate for the sake of the interim order. the interim order dated 15.4.1980 is as follows:issue notice.the realisation of a sum of rs. 21,981.20 paise shall remain stayed provided the petitioner deposits the entire amount with the superintendent, central excise, kanpur within two months from today's date. in case the amount is not deposited, it will be open to the respondents to recover the said amounts from the petitioner.3. the writ petition is accordingly disposed of. there shall be no orders as to costs.4. a certified copy of this order shall be given to the petitioner within a week on payment of usual charges.

Judgment:
ORDER

B.P. Jeevan Reddy, C.J.

1. This writ petition is directed against the order dated 27.2.1980 passed by the Appellate Collector Central Excise, New Delhi (Annexure VII to the writ petition). The order recites that a revision lies against the old order under Section 36 of the Act. Learned counsel for the petitioner says that he may now be permitted to avail of the remedy of the revision. We see no objection to grant him that permission. However, it may be noted that since the passing of the said order the relevant provisions of the Central Excise Act have undergone an amendment and Section 36, which provided a revision with the Government is now re-enacted as Section 35-B. The amended provisions also provide for an appeal to the Appellate Tribunal against the orders of the Collector (Appeals) vide Section 35B(1)(b). It is accordingly directed that if the petitioner files an appeal before the CEGAT within two months from today against the aforesaid order dated 27.2.1980, it may be entertained by the CEGAT without raising an objection on the ground of limitation. The appeal shall be dealt with and disposed of according to law.

2. It is made clear that if the petitioner has not complied with the order dated 15.4.1980 made in the stay petition filed in this writ petition, this order shall not operate for the sake of the interim order. The interim order dated 15.4.1980 is as follows:

Issue notice.

The realisation of a sum of Rs. 21,981.20 paise shall remain stayed provided the petitioner deposits the entire amount with the Superintendent, Central Excise, Kanpur within two months from today's date. In case the amount is not deposited, it will be open to the respondents to recover the said amounts from the petitioner.

3. The writ petition is accordingly disposed of. There shall be no orders as to costs.

4. A certified copy of this order shall be given to the petitioner within a week on payment of usual charges.