TaxTMI 
TaxTMI 
2007 (11) TMI 319
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.... and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore has referred the matter to this Court to answer the following substantial question of law :- "Whether the Tribunal was justified in holding that for computing the period of Limitation under Section 128 of the Customs Act, 1962 the provisions contained under Section 14 of the Limitation Act, 1963 cannot be resorted to, since the A....
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....the ground that the Commissioner of Appeals is not a Court in order to consider the application filed under Section 14 of the Limitation Act. The Tribunal also dismissed the appeal of the petitioner herein on the ground that Section 14 of the Limitation Act would not apply in such circumstance. Being aggrieved by the same, a petition was filed before this Court seeking reference. Accordingly, the ....
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....ssioner on the ground that Section 14 of the Limitation Act cannot be extended to an appeal filed before the Commissioner of Customs (Appeals) as the same cannot be construed as a Court and dismissed the appeal on the ground that the appeal was not filed in time in view of Section 12B of the Customs Act. 5. The learned counsel for the petitioner has relied upon two judgments to canvass that Secti....
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....ering the case under the provisions of Tamil Nadu Shops and Establishments Act, 1947 held that Section 14 of the Limitation Act, 2003 would also apply in cases dealing with the provisions of Tamilnadu Shops and Establishments Act, 1947. Therefore, their Lordships have considered whether the matter pending before the Deputy Commissioner has to be considered as a Court in order to extend the benefit....