2014 (3) TMI 419

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Mr. Pulak Raj Mullick , Adv . For the Respondent : Mr. Shobhit Saharia , Adv. ORDER Barin Ghosh, C.J.(Oral) A unit belonging to the assessee was mortgaged in favour of U.P. State Financial Corporation . The assessee failed to honour its commitments to U.P. State Financial Corporation. Accordingly, U.P. State Financial Corporation took over the unit of the assessee and, thereafter, by public ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y to condone such delay. On that ground, the Appeal was rejected. Appellant, then, approached the Tribunal. The Tribunal also held that there is no scope of interference, inasmuch as, the Appeal was so belated that there was no authority to condone the delay in preferring the Appeal. Aggrieved thereby, the present Central Excise Appeal has been preferred. At the same time, appellant has filed a wr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Authority has been authorized to condone delay of a limited period as prescribed, the same itself prescribes that he has no authority to condone delay beyond the limit so prescribed. However, the right exercised by a citizen under Article 226 of the Constitution of India is not a statutory right, but is a constitutional right. If the Constitution has limited that right, of course, then the right h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ecover the same, the Act permits the dues to be recovered as land revenue. The word 'land revenue' connotes revenue, which is lawfully recoverable from the person, who is liable to pay the same for his properties. The fact remains that the property in question is not of the assessee, but of the appellant / writ petitioner. Therefore, by taking measures available for recovery of land revenue, d....