2019 (11) TMI 735

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....akhija, CGSC with Ms. Kirti Awasthi, Adv. For respondent no. 1 Mr. Amit Bansal, Sr. Standing with Mr. Aman Rewaria and Ms. Annu Singh, Advs. for respondent no. 2 O R D E R D.N. PATEL, CHIEF JUSTICE (ORAL) 1. This writ petition has been preferred challenging the order passed by the Revisional Authority of the respondents dated 6th August, 2018 (Annexure P-1 to the memo of this writ petitio....

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....ed by the Allahabad High Court in Commissioner of Central Excise v. Glyph International Ltd., 2014 (35) STR 30 (Allahabad) that, no court fee to be paid by the petitioner in Revision Application. It is further submitted by the counsel for the petitioner that the present case, as well, an application was preferred by the petitioner for a drawback claims, the same was not allowed by the respondent, ....

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....ourt fee was paid on 18th April, 2018; whereas Revision Application was preferred on 14th June, 2016. Hence, original applicant has preferred the present writ petition challenging the order passed by the Revisional Authority dated 6th August, 2018 (Annexure P-1) dismissing the revision application. 4. Having heard counsel for both the sides and looking to the facts and circumstances of the case....

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....s barred by any limitation. This aspect of the matter has not been appreciated by the Revisional Authority while deciding the Revision Application as stated hereinabove. 5. We therefore quash and set aside the order passed by the Revisional Authority dated 6th August, 2018 (Annexure P-1 to the memo of this writ petition). Revision Application is revived at its original number and the same will ....