GILCO EXPORTS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) By way of this order, we shall decide CWP Nos. 273 and 1775 of 2012 as challenge in both the petitions is to a similar order dated 4-7-2011, passed by the Revisional Authority namely the Joint Secretary (Revision), Government of India. Counsel for the petitioner submits that against order passed by the Commissioner (Appeals), the petitioner approached the Tribunal. The appeal before the Tribunal was dismissed by holding that it has no jurisdiction to entertain the appeal and consequently, directed the petitioner to approach the revisional authority. The petitioner approached the revisional authority, but the revisional authority dismissed the petition as being barred by limitation. The Tribunal did not exclude the period spent before the Tribunal by considering Section 14 of the Limitation Act, which applies to proceedings under the Central Excise Act, 1944 (for short '1944 Act'). Counsel for the petitioner relies upon a judgment of this Court in CWP No. 27647 of 2013 Sonia Overseas Pvt. Ltd. v. Union of India & Ors., 2015 316 ELT 578 decided on 30-9-2014 in support of his argument.

(2.) Counsel for the Revenue is not in a position to raise any meaningful argument against the applicability of the Section 14 of the Limitation Act to proceedings under 1944 Act or against correctness of the aforesaid judgment, but prays that the matter regarding condonation of delay may be left open to be finally decided by the revisional authority.

(3.) We have heard counsel for the parties and perused the impugned order.