TaxTMI 
TaxTMI 
2011 (6) TMI 89
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....nd claim for Rs. 1,76,637/- being 4% additional duty of customs paid in terms of exemption notification No. 107/2007-Cus dated 14.09.2007. However, they did not produce certain mandatory documents along with refund claim and subsequently the case was adjudicated rejecting the claim of refund on the ground of not fulfilling the condition of notification (supra), as well as on the ground of undue en....
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....original adjudicating authority should have decided within three months from the date of filing of refund and it took nearly five months to scrutinise and issue the show cause notice (issued on 18.06.2010). It is argued that because of this non-observance of time-limit, the order in original is improper, incorrect and illegal and in violation of Section 128 of the Customs Act. It was also argued t....
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....ry significantly as under:- 8. The Commissioner of Central Excise (Appeals) as also the Tribunal being creatures of Statute are vested with jurisdiction to condone the delay beyond the permissible period provided under the Statute. The period upto which the prayer for condonation can be accepted is statutorily provided. It was submitted that the logic of Section 5 of the Indian Limitation ....
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.... power to allow the appeal to be presented beyond the period of 30 days. The language used makes the position clear that the legislature intended the appellate authority to entertain the appeal by condoning delay only up to 30 days after the expiry of 60 days which is the normal period for preferring appeal. Therefore, there is complete exclusion of Section 5 of the Limitation Act. The Commissione....