PREMIER CABLE CO LTD Vs. GOVERNMENT OF INDIA

JUDGEMENT

(1.) A question touching the law of limitation arises for decision in this appeal. In a sense, it has general application. Though many principles are settled in that area, nice distinctions were sought to be made out on behalf of the appellant. Driven to the wall, the appellant had necessarily to take an extreme position; necessity is the mother of invention.

(2.) THE plaintiff lost its suit for a declaration that the levy of central excise was without the authority of law. THE levy was made by an order dated 4-3-1975 and dispatched to the plaintiff on 22-3-1975. In essence, the controversies centered round the inclusion of the cost of paper covering in the rectangular aluminums strips. THE assessing authority in the order Ext. Bl, took the view that duty was leviable under item 27 (b ). According to the appellant, duty was imposed only under item No. 68 relating to rectangular aluminums conductors.

(3.) WITH a Damocles' sword of coercive recovery process hanging over its head, this Court's jurisdiction under Art. 226was invoked by the plaintiff by filing writ petition, O. P. No. 2711 of 1977. The writ petition was also dismissed. As the law stood at that time, the authorities had no power to condone the delay in filing the appeal or revision. Remedies indicated internally under the statute, and externally by the extraordinary jurisdiction of this Court under Art. 226 of the Constitution were thus unavailable to the plaintiff.