2007 (4) TMI 168 - HC - Central Excise

Court emphasizes timely filing in challenging tribunal orders; dismisses petitions citing lack of valid justifications.

RADHA KANHAIYA TEXTILE PROCESSORS Versus UNION OF INDIA

RADHA KANHAIYA TEXTILE PROCESSORS Versus UNION OF INDIA - 2008 (222) E.L.T. 33 (Bom.) Issues:1. Challenge to orders passed by the Textile Committee Cess Appellate Tribunal2. Delay in filing the petitions and its impact on the Court's decisionAnalysis:1. The petitioners challenged the orders dated 28th March, 2005 passed by the Presiding Officer of the Textile Committee Cess Appellate Tribunal. The Tribunal, in its decision, relied on its earlier judgment from 30th April, 2004, providing detailed reasoning for upholding the petitioners' liabilities to pay the cess demanded by the Textile Committee. The petitions were filed in the High Court against the impugned orders when they were put into execution by the respondents. However, the Court noted a significant delay in filing the petitions without any valid justification or explanation provided by the petitioners for the delay.2. The Court emphasized the importance of timeliness in seeking extraordinary remedies under Article 226 of the Constitution. Citing precedents such as Kamini Kumar Das Chowdhury v. State of West Bengal and J.N. Maltiar v. State of Bihar, the Court highlighted that petitioners must approach the Court promptly when seeking relief. Various cases, including Roshanlal v. International Airport Authority, Hari Singh v. State of U.P., Abhinavodhanarda Villya Sankara Vihari v. P.R. Reddy, and Chandra Bhusan v. Dy. Director Consolidation, were referenced to underscore the principle that undue delay or laches on the part of the party seeking relief can lead the Court to exercise discretion in denying the relief sought. Ultimately, due to the gross delay in filing the petitions and the lack of valid justifications for the delay, the Court declined to exercise its discretionary jurisdiction and dismissed the petitions.