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(1) As s. 35-G of the Central Excise Act (and s. 130 of the Customs Act) provides that an appeal to the High Court shall be filed within 180 days of the receipt of the order appealed against and there is no provision for condonation of delay the court has no power to condone delay;
(2) The power of the Court to condone delay flows from the provisions of the relevant law. If the relevant law specifies a period of limitation, then the inherent powers of Court to condone delay under the Limitation Act cannot apply;
(3) Upon expiration of period of limitation prescribed under a statute, a right in favour of the beneficiary or decree holder to treat the decree or order binding between the parties accrues and this is a legal right which accrues and should not be light heartedly disturbed. Delay cannot be condoned on grounds of equity or hardship;
(4) Further held in CCE vs. Arun Asher that the judgement of the Full Bench in Velingkar Brothers 289 ITR 382 (Bom) that the Limitation Act applies to appeals filed under s. 260A of the Income-tax Act cannot be termed as a correct exposition of law in face of the judgment of the Supreme Court in the case of Singh Enterprises v. CCE 2008 (221) ELT 163 (S.C.) where the Supreme Court took the view that in absence of statutory provisions for condoning the delay recourse to inherent power would not be permissible.
See Also: CCE Punjab Fibres 223 ELT 337 (SC) & CCE vs. Asia Pacific Marbles (Bom)
But Also See: Ornate Traders vs. ITO (Bom)
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