Sturdy Industries Limited vs Union of India

Rajive Bhalla, J.

The petitioner prays for quashing of order dated 6-2-2013, whereby his appeal has been dismissed, as barred by limitation. The petitioner was held liable to pay Rs. 1,59,270/-, interest and penalty. The petitioner filed an appeal. The Commissioner of Central Excise (Appeals) dismissed the appeal, as having been filed, beyond the condonable period of limitation of 30 days.

Counsel for the petitioner submits that as the petitioner fell ill and could not file the appeal within time, the delay in filing the appeal beyond the condonable period of limitation may be condoned and the matter may be remitted to the Appellate Authority, for adjudication on merits.

We have heard counsel for the petitioner. The petitioner admittedly filed an appeal before the Commissioner (Appeals), Customs and Central Excise beyond the period of limitation. The appeal was consequently dismissed. The appeal filed by the petitioner before the CESTAT was also dismissed. A Full Bench of this Court has held in LPA No. 377 of 2012 titled as State of Haryana and others v. Hindustan Machine Tools Limited and others, decided on 30-9-2014, that a writ petition to seek condonation of delay, in an appeal dismissed for having been filed beyond the condonable period of limitation, is not maintainable. In view of the opinion recorded by the Full Bench, the writ petition is dismissed.