UNION OF INDIA Vs. EPCOS INDIA PVT. LTD.

JUDGEMENT

(1.) Rule; with the consent of Counsel for the parties made returnable forthwith. With the consent of the Counsel and at their request, the petition is taken up for hearing and final disposal. The first respondent filed a rebate claim which was rejected by the Adjudicating Authority on 29 January, 2008. The order of the Adjudicating Authority was challenged before the Commissioner (Appeals), who allowed the appeal on 7 March, 2008. On 16 May, 2008 the Revenue filed an appeal before the CESTAT The Tribunal by its Order dated 12 August, 2008 held that the appeal was not maintainable and directed its Registry to return the papers for presentation before the appropriate Forum. The Revenue filed a revision on 22 October, 2008. On 23 November, 2010 the Revisional Authority dismissed the revision on the ground that it was barred by limitation.

(2.) We find merit in the contention of the petitioner that the period spent in prosecuting the proceedings bona fide before the CESTAT, which had no jurisdiction, would have to be excluded by giving the benefit of the provisions of Section 14 of the Limitation Act, 1963. The provisions of Section 14 of the Limitation Act would be attracted in view of the judgment of this Court in Rajkumar Shivhare v. Union of India, 2011 273 ELT 75. The period for filing a revision under Section 35EE(2) of the Central Excise Act, 1944 is three months. However, the Central Government, if the applicant was prevented by sufficient cause from presenting the application within three months may allow the application to be presented within a further period of three months, There is no dispute about the position that if the period which was spent in prosecuting the proceedings before the Tribunal, is excluded, the revision which was filed before revisional authority would be within the stipulated period under sub-section (2) of Section 35EE.

(3.) For the aforesaid reasons, we allow the petition by setting aside the impugned order of the Revisional Authority dated 23 November, 2010. In consequence, we restore Revision F. No. 198/185/08-RA-CX to the file of the Revisional Authority in the Government of India, Ministry of Finance (Department of Revenue) for disposal on merits in accordance with law. The Revisional Authority shall dispose of the appeal preferably within a period of three months from the date on which a certified copy of this order is placed on its record.