TaxTMI 
TaxTMI 
TaxTMI 
1983 (5) TMI 225
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....lectric furnace which was subsequently rolled into bars and cleared thereafter by transfer to the Spring Division of the appellants for manufacture of automobile leaf springs". The Assistant Collector, Mangalore, by his order dated 24-2-1982, confirmed the demand amounting to ₹ 1,80,162.50 under Rule 10 read with Section 11-A of the Central Excises and Salt Act, 1944 on the view that they had wrongfully availed of the exemption contemplated by aforesaid Notification No. 67/73 and that they had, in fact, been found to have been manufacturing billets and bars with the admixture of "fresh unused steel melting scrap" on which no duty had been paid, and thus fell outside the scope of the Notification, under reference, which permitted rebat....
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....nd backlog of work and this prevented the company in fulfilling its various statutory functions and it was due to this reason that the delay occurred in the filing of the appeal. 4. The confirmation of the demand of duty was also assailed on facts by describing it as contrary to law and as a result of failure on the part of the Assistant Collector to properly appreciate the facts and take note that internal scrap generated in the unit was in the nature of circulating scrap arising in the course of conversion of billets into bars and the scrap so generated was not being cleared out of the factory but re-used in the manufacture of billets. It was further pleaded that the very same Assistant Collector on a proper appreciation of the fact....
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....lay by taking into consideration Section 5 of the said Act, that the order was bad at law and not sustainable and that the Appellate Collector committed a manifest error by not even adverting to their prayer for condonation of delay, by not adjudging it on merits. He placed reliance on AIR 1977 SCP. 523, in the case of Commissioner of Sales Tax v. Madanlal and sons, in support of this contention, to the effect that provisions of Section 29(2) of the Limitation Act would make Section 5 of the said Act applicable and urged that said section not laying down any restriction as to point of time, and providing for extension of time on cause being shown, for any length of time, the present was a case where the said provisions ought to have been ke....
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....uld also apply to proceedings before authorities acting under local or special Acts which, in turn, made applicable Section 5 of the Limitation Act, and contending that Central Excises Act was a special Act within the meaning of Section 29(2) of the Limitation Act, and as such by virtue of Section 5 of the aforesaid Act, the prayer for condonation of delay could be considered, without being circumscribed by any time limit. 8. We have given our very careful thought to the contentions canvassed by the learned Counsel but we find ourselves unable, to accept the line of argument put forward by the learned Counsel. Apart from the fact that the authority of the Hon'ble Supreme Court cited by the learned Counsel has not overruled the previou....
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....han as prescribed under the Limitation Act, the provisions of Section 29(2) or any other provisions of the Limitation Act would not apply, in the absence of any specific provision having been made, as to their applicability, in the special or local Act, as may be under consideration. 11. In this view of the matter, it is our firm view that Section 29(2) of the Limitation Act cannot be pressed into aid by the appellant and consequential reference to Section 5 of the said Act is also misplaced, because apart from the view, as discussed above, that these provisions can apply only to applications or appeals before courts and not to proceedings before special adjudicating authorities, otherwise also we fail to subscribe to the view as expr....
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....settled proposition of law regarding interpretation of statutes, that the terms or words used in a statute have to be strictly construed and nothing is to be added thereto or deemed to be implicit so long it has not been made explicit and that the courts are to go by the expressed intent of law, as it prevails at a given time particularly when the statute is a taxing statute, and there is policy behind the time being restricted, so that controversies regarding liability to taxation or otherwise are settled as early as possible both in the interest of Revenue as well as the Subject. Thus, no implied power of extention of limitation can be construed to have been inherent or implicit in the provisions of Section 35 of the Central Excises and S....