2019 (7) TMI 57

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....above challenge is rejected in view of the plain language of section 90(2) of the said Scheme, then the petitioners pray that Section 90(2) of the said Scheme be struck down to the extent it seeks to compute time from the date of passing of order as being arbitrary and violative of the Constitution of India. 2. This Petition was admitted on 26/08/2003. At that time, interim relief was granted to the petitioners restraining the respondents from recovering any amounts due by it under the Central Excise Act, 1944 (said Act) in respect of which the petitioners had made an application under the said Scheme. Thus demand notices dtd.12/06/2003, 17/06/2003 and 26/06/2003 being Exhibits 'L', 'L1' and 'L2' to the petition wer....

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....ted authority under the said Scheme was received by the petitioners only on 19/02/1999. (e) On 20/03/1999, the petitioners deposited the amount payable under the certificate dtd.15/02/1999. However, the designated authority rejected the petitioners' application under the said Scheme on account of the fact that the payment in terms of the certificate was not made within a period of 30 days of the certificate being issued by the designated authority. (f) In respect to the above, the Respondents had issued recovery notices dtd.12/06/2003, 17/06/2003 and 26/06/2003 seeking to recover the duty, penalty and fine as confirmed by the order dtd.24/11/1997 of the Additional Commissioner, Central Excise. 4. It is the interpretation of the fol....

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....ibaba Vs. Bar Council of India & Anr. [AIR 2003 SC 2502]. In the above case, the Supreme Court had occasion to consider section 48AA of the Advocates Act, 1961, which reads as under : "48AA. Review. The Bar Council of India or any of its committees, other than its disciplinary committee, may of its own motion or otherwise review any order, within sixty days of the date of that order, passed by it under this Act." In the above context, the Apex Court observed as under : "So far as the commencement of period of limitation for filing the review petition is concerned we are clearly of the opinion that the expression 'the date of that order' as occurring in Section 48AA has to be construed as meaning the date of communication or kno....

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....n the present facts, section 90(2) of the Finance Act, 1998 was amended on 12/05/2000 by the Finance Act, 2000 with retrospective effect from 01/09/1998. The amendment was to substitute the words "within 30 days from passing of an order" with the words "within 30 days from the receipt of the order passed by the designated authority". The amended Act provided that the substituted provision of section 90(2) shall be deemed to have been substituted with effect from 01/09/1998. In view of the retrospective amendment to section 90(2) of the Finance Act, 1998, the provision would now at all times read as under: "The declarant shall pay, the sum determined by the designated authority within 30 days from the receipt of an order passed by the desi....