THE PRINCIPAL COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, DAMAN COMMISSIONERATE Vs. OMNITEX INDUSTRIEX (INDIA) LIMITED

JUDGEMENT

(1.) This is one of a several Notices of Motion seeking that a quite substantial delay in the filing of these Appeals be condoned. As the facts in all these cases are broadly similar, we have dealt with the present Notice of Motion as the main case for this judgment; the others will follow suit.

(2.) The present Appeal arises from an order dated 2nd January 2009 passed by the Customs, Excise and Service Tax Appellate Tribunal ("CESTAT"), West Zonal Bench, Ahmedabad and the CESTAT's subsequent order dated 29th May 2009 in a rectification of mistake application by the present Appellants. We are not in this Notice of Motion examining the merits of the present Appeal. We only note that the CESTAT order -in -appeal was passed in a proceeding that emanated from an Order -in -Original dated 10th January 2008 passed by the Joint Commissioner, Central Excise and Customs, Daman and a subsequent order dated 30th July 2008 passed by the Commissioner (Appeals), Central Excise and Customs, Daman.

(3.) Copies of the two CESTAT appellate orders were received by the present Appellants on 28th January 2009 and 19th June 2009 respectively. The present Appellants preferred an Appeal under Section 35 -G of the Central Excise Act, 1944 before the Gujarat High Court. That Appeal was lodged within 180 days, the period prescribed under Section 35 -G(2)(a) of the Central Excise Act, 1944. On 28th April 2011, the Gujarat High Court admitted the Appeal. It then remained pending there till 12th January 2015, when the Gujarat High Court held that since the manufacturing unit in question was located within the Union Territory of Daman, in view of Section 36(b) of the Central Excise Act, 1944, the Gujarat High Court did not have the necessary territorial jurisdiction. The Gujarat High Court therefore dismissed the Appeal, but gave liberty to the Appellants to pursue their remedies in a court of competent jurisdiction. It is pursuant to this order that the present Appeal was lodged in this Court on 29th July 2015. The Appellant then filed the present Notice of Motion seeking that a delay computed at 2192 days be condoned.