{"id":336,"date":"2009-01-06T11:47:19","date_gmt":"2009-01-06T11:47:19","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=336"},"modified":"2009-01-06T11:47:19","modified_gmt":"2009-01-06T11:47:19","slug":"cce-vs-shree-rubber-plast-bombay-high-court-full-bench","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/cce-vs-shree-rubber-plast-bombay-high-court-full-bench\/","title":{"rendered":"CCE vs. Shree Rubber Plast (Bombay High Court Full Bench)"},"content":{"rendered":"<p><a href=\"http:\/\/www.itatonline.org\/dlmonitor\/download.php?t=f&#038;i=177\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/www.itatonline.org\/images\/download.gif?w=605\" class=\"alignright\" border=\"0\" \/><\/a><\/p>\n<p><strong>Division Bench judgement that Court has no power to condone delay in excise appeals overruled<\/strong><\/p>\n<p>In <strong><a href=\"http:\/\/itatonline.org\/archives\/index.php\/cce-vs-shruti-colorants-bombay-high-court\">Shruti Colorants <\/a><\/strong> a Division Bench held that where there was a delay in filing Appeals u\/s 35G of the Central Excise Act (= s. 260A of the IT Act), the Court had no power to condone the delay by taking recourse to s. 5 of the Limitation Act.<\/p>\n<p>This view is incorrect because by virtue of s. 29(2) of the Limitation Act, where a statute is silent, the provisions of s. 5 of the Limitation Act applies and the Court has power to condone delay. <\/p>\n<p>Accordingly, <a href=\"http:\/\/itatonline.org\/archives\/index.php\/cce-vs-shruti-colorants-bombay-high-court\"><strong>Shruti Colorants <\/strong><\/a> is overruled. <\/p>\n<p>See Also: <strong><a href=\"http:\/\/itatonline.org\/archives\/index.php\/cce-vs-hongo-india-supreme-court\">CCE vs. Hongo India (Supreme Court)<\/a><\/strong> and <strong><a href=\"http:\/\/itatonline.org\/archives\/index.php\/ornate-traders-vs-ito-bombay-high-court\">Ornate Traders vs. ITO (Bombay High Court)<\/a><\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In <strong><a href=\"http:\/\/itatonline.org\/archives\/index.php\/cce-vs-shruti-colorants-bombay-high-court\">Shruti Colorants <\/a><\/strong>a Division Bench held that where there was a delay in filing Appeals u\/s 35G of the Central Excise Act (= s. 260A of the IT ACT), the Court had no power to condone the delay by taking recourse to s. 5 of the Limitation Act.<\/p>\n<p>&nbsp;<\/p>\n<p>This view is incorrect because by virtue of s. 29(2) of the Limitation Act, where a statute is silent, the provisions of s. 5 of the Limitation Act applies and the Court has power to condone delay. <\/p>\n<p>&nbsp;<\/p>\n<p>Accordingly, <a href=\"http:\/\/itatonline.org\/archives\/index.php\/cce-vs-shruti-colorants-bombay-high-court\">Shruti Colorants <\/a>is overruled. <\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/cce-vs-shree-rubber-plast-bombay-high-court-full-bench\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,5],"tags":[],"class_list":["post-336","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-high-court"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/336","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=336"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/336\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}