2024 (3) TMI 590

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....tral Excise<br>HON'BLE MR. P. K. CHOUDHARY , MEMBER ( JUDICIAL ) And HON'BLE MR. SANJIV SRIVASTAVA , MEMBER ( TECHNICAL ) Shri Sandeep Pandey , Authorised Representative for the Appellant None , for the Respondent ORDER SANJIV SRIVASTAVA : The present appeal has been filed by the Revenue along with an application for Condonation of delay in filing the appeal before the Tribunal. On ....

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....ll be made within a period of three months from the date of communication of the decision or order of the adjudicating authority. [Provided that the Board may, on sufficient cause being shown, extend the said period by another thirty days.]" (4)------------------ 2. It is seen that as per proviso to Sub-Section (3) only the Board has power to condone the delay in reviewing the....

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....od of limitation prescribed with reference to invoking such remedy shall be read as commencing from the date of communication of the order. But if it is a limitation for a competent authority to make an order the date of exercise of that power and in the case of exercise of suo moto power over the subordinate authorities&#39; orders, the date on which such power was exercised by making an order ar....

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....r powers under the Act correctly and properly. Where a time is limited for the purposes by the statute, such power, as under Section 33A(2) of the Indian Income-tax Act, 1922 referred to in Muthia Chettiar (supra), should be exercised within the specified period from the date of the order sought to be reconsidered. To hold to the contrary would be inequitable and will also introduce uncertainties ....