https://www.taxtmi.com/caselaws?id=43600 The time fixed by a court for an adjudicating authority to pass a fresh order may be extended from time to time on sufficient cause, and such extension is treated as aid to compliance rather than a review of the earlier direction. The expiry of the original period does not by itself divest the authority of jurisdiction where the extension is necessary to avoid failure of justice and enable adjudication of a substantial revenue matter. Section 148 of the Code of Civil Procedure was held not to be essential for this purpose. The challenge that the authority had become functus officio on expiry of time was rejected. en-us Thu, 18 Feb 1993 00:00:00 +0530 Sat, 19 Jun 2010 10:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43600 The time fixed by a court for an adjudicating authority to pass a fresh order may be extended from time to time on sufficient cause, and such extension is treated as aid to compliance rather than a review of the earlier direction. The expiry of the original period does not by itself divest the authority of jurisdiction where the extension is necessary to avoid failure of justice and enable adjudication of a substantial revenue matter. Section 148 of the Code of Civil Procedure was held not to be essential for this purpose. The challenge that the authority had become functus officio on expiry of time was rejected. Case-Laws Central Excise Thu, 18 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43600