1994 (2) TMI 150

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....sh Chander, K.S. Venkataramani, G.P. Agarwal, P.C. Jain, P.K. Kapoor, JJ.  REPRESENTED BY : Shri M.M. Mathur, Jt. CDR, for the Applicant. None, for the Respondents. [Order per : Harish Chander, President]. - The present Reference Application filed by the Collector of Customs, Calcutta, emerges from the Tribunal's Order No. A/450/1992-NRB dated 30-10-1992. The said Reference Applic....

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....half of the applicant and none for the respondents. However, there is an application for adjournment from the respondents. Since the matter is time bound, we are not inclined to grant the adjournment and proceed to hear the matter ex parte. 3. Shri Mathur has reiterated the contentions made in the application for condonation of delay as well as time chart. He pleaded that substantial question o....

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....pplication for Condonation of Delay as well as time chart. The application for Condonation of Delay is not supported with an affidavit. On a perusal of proviso to sub-section (1) of Section 130 of the Customs Act, 1962, shows that the Tribunal has been given powers to condone the delay only upto 30 days. In the matter before us the delay is of 222 days. This Tribunal is a creature of Statute and w....

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....e duty was under a mistake of law, the appellant may seek recourse to such alternative remedy as it may be advised." 6. Thereafter, the Hon'ble Supreme Court again has reaffirmed its view in the case of Collector of C.E. Chandigarh v. Doaba Co-operative Sugar Mills reported in 1987 (37) E.L.T. 478 (S.C.) [para 6] and had held as under :- *    *    *  &....