REGENT COMPUTRONICS PVT. LTD.

SATISH KUMAR SHARMA Appellant

V/S

UNION OF INDIA Respondents

Referred Judgements :-

U J S CHOPRA VS. STATE OF BOMBAY [REFERRED TO]
GOJER BROS PRIVATE LIMITED VS. RATAN LAL SINGH [REFERRED TO]
NASIRUDDIN VS. SITA RAM AGARWAL [REFERRED TO]
SHYAM SUNDER SHARMA VS. PANNALAL JAISWAL [REFERRED TO]
SINGH ENTERPRISES VS. COMMISSIONER OF CENTRAL EXCISE JAMSHEDPUR [REFERRED TO]
COMMISSIONER OF CUSTOMS AND CENTRAL EXCIES VS. HONGO INDIA P LTD [REFERRED TO]
D R INDUSTRIES LTD VS. UNION OF INDIA [REFERRED TO]
RAJ CHEMICALS VS. UNION OF INDIA [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. CHHABIL DASS AGARWAL [REFERRED TO]
TEXCELLENCE OVERSEAS VS. UNION OF INDIA [REFERRED TO]
JCB INDIA LTD VS. UNION OF INDIA [REFERRED TO]
PHOENIX PLASTS COMPANY VS. COMMR. OF C. EX. [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. SHRUTI COLORANTS LTD [REFERRED TO]

JUDGEMENT

(1.) THE issues involved in both the writ -petitions are intrinsically connected though emerged from different set of facts and, therefore, a common judgment is delivered to avoid prolixity of repetitions.

(2.) THE common point which evolves in both the appeals are whether the appellate authority under the Central Excise Act, 1944 (hereinafter referred to as the said Act) is empowered to condone the delay beyond the maximum period provided in the statute and the writ petition is maintainable challenging an order -in -original which merged with the order of appellate authority upon rejection of application for condonation of delay.

(3.) BEFORE proceeding to deal with the aforesaid point, it would be apposite to quote Section 35 of the Central Excise Act, 1944 which runs as follows: - -

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SATISH KUMAR SHARMA Vs. UNION OF INDIA

Referred Judgements :-

JUDGEMENT

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