STEPHEN CHEMICALS LTD Vs. COLLECTOR OF CENTRAL EX.

JUDGEMENT

(1.) THIS is an appeal against the order of the Collector of Central Excise (Appeals), Chandigarh confirming the rejection of the Collector of the refund claim on the ground that it is barred by limitation.

(2.) THE brief facts leading to this appeal are as follows :

(3.) SHRI A.K. Gupta, Legal Manager appeared on behalf of the appellant. He says first that there are inherent powers available to quasi -judicial authorities to condone the delay in the absence of a specific provision to this context. Since the delay, in this case, was because of bona fide belief that the claim can be made at Bombay. The delay in preferring the claim of approximately five months before the Asstt. Collector, Patiala may be condoned. He argued that, in the alternative the claim filed by Hindustan Lever should be deemed to be a claim filed by the appellant.