High CourtsDivision Bench(2016) 06 BOM CK 0140

Commissioner of C. Ex., Mumbai-I vs Raj Petroleum Products Ltd.

Bombay High Court · Decided on 6 June 2016 · Citation: (2016) 339 ELT 15

HON’BLE JUDGES
S.C. Dharmadhikari and Dr. Shalini Phansalkar Joshi, JJ.
RESULT
Dismissed
CASE NUMBER
Notice of Motion No. 465 of 2016 in C.E.A. (L) No. 129 of 2015

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Judgment

5 paragraphs · 244 words
1.

Heard both sides.

2.

We have perused the affidavit in support which indicates that against the impugned order of the Tribunal [2005 (192) E.L.T. 806 (Tribunal)], an appeal was directly filed in the Hon''ble Supreme Court of India. The Civil Appeal Nos. 2357 to 2361 of 2005 were admitted by the Hon''ble Supreme Court [2015 (320) E.L.T. 29 (S.C.)].

3.

After they were listed for hearing and final disposal, it was noticed that the appeals could not have been filed in the Supreme Court of India, but would lie to this Court. Therefore, the Hon''ble Supreme Court of India has passed an order, copy of which is at Pages 8 and 9 of the paper-book. Relying upon this order, the delay is sought to be condoned.

4.

We have perused this order carefully and since the Hon''ble Supreme Court has already held that the appeal was filed bona fide by the Revenue in the Supreme Court and it was kept pending there, though it was not maintainable, we condone the delay in filing the appeal. We apply the mandate of Section 14 of the Limitation Act, 1963, as also the order of the Hon''ble Supreme Court dated 11th May, 2015 [2015 (320) E.L.T. 29 (S.C.)]. We condone the delay in the peculiar facts and circumstances of this case without this order being treated as a precedent.

5.

The Notice of Motion is, accordingly, disposed of. There shall be no order as to costs.