Bona fide prosecution before the wrong forum can justify condonation of delay in central excise revision proceedings.

Section 35EE of the Central Excise Act allows revision within three months, with a further condonable period of three months on sufficient cause. Where the assessee first pursued the matter before the wrong forum, which entertained the appeal, granted interim relief, and later returned the papers as not maintainable, the time spent in that bona fide prosecution may be considered for limitation. In this setting, limitation was computed from receipt of the returned order and papers, not from the original appellate order, and the marginal delay was condoned so the revision could be examined on merits.

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Issues: Whether the revision petition under Section 35EE of the Central Excise Act, 1944 was barred by limitation, and whether the time spent in bona fide prosecution before the wrong forum could be taken into account so as to condone the delay and permit consideration on merits.

Analysis: The revisional remedy under Section 35EE is subject to a three-month period, with a further condonable period of three months on showing sufficient cause. The petitioner had first pursued the matter before the Tribunal, which entertained the appeal, granted interim relief and later returned the papers as not maintainable for presentation before the proper forum. In those circumstances, the relevant point for computing limitation was treated as the date on which the Tribunal's order and papers were received back by the petitioner, not the earlier date of the original appellate order. The delay in moving the revision thereafter was only marginal beyond the normal period, and the prosecution before the wrong forum was held to be bona fide.

Conclusion: The revision was not barred beyond the condonable limit, and the delay was liable to be condoned in favour of the assessee.

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