Excise & Customs : Where law requires appellate/other authority to supply a certified copy of order passed by it, time-limit would start running only after a certified copy is supplied; mere supply of photocopy by other party is not sufficient
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[2014] 50 taxmann.com 30 (Delhi)
HIGH COURT OF DELHI
Andhra Cement Ltd.
v.
Deputy Commissioner of Central Excise, Guntur*
SANJIV KHANNA AND V. KAMESWAR RAO, JJ.
WRIT PETITION (CIVIL) NO. 7304 OF 2011
SEPTEMBER 1, 2014
Article 226, of the Constitution of India read with section 25, of the Sick Industrial Companies (Special Provisions) Act, 1985, Regulation 15 of the Board for Industrial and Financial Reconstruction Regulations 1987, section 35G of the Central Excise Act, 1944, section 130 of the Customs Act, 1962 and section 83 of the Finance Act, 1994 - Writ petition - Condonation of Delay - Central Excise Department filed appeal before Tribunal on 14-12-2009 challenging order of BIFR,
which waived interest and penalty without granting a hearing to department and without even supplying a copy of its order dated 21-7-2008 - Assessee argued that it had intimated department with a photocopy of order in October 2008 and therefore, delay due to negligence on part of department in obtaining certified copy cannot be condoned - Tribunal condoned delay - HELD : Under normal civil law relating to Court proceedings, an aggrieved party has to apply for certified copy; however, here, as per regulation 15, certified copy should have been supplied as to department - Right to be furnished and supplied a certified copy is a right of Department - Mere supply of photocopy by assessee is not sufficient - Hence, appeal filed by department was not barred by limitation - Appeal was restored before Tribunal for disposal on merits [Paras 9 to 21] [In favour of revenue]
Words and Phrases : 'Issue' or 'Served', as generally used
■■■
[2014] 50 taxmann.com 30 (Delhi)
HIGH COURT OF DELHI
Andhra Cement Ltd.
v.
Deputy Commissioner of Central Excise, Guntur*
SANJIV KHANNA AND V. KAMESWAR RAO, JJ.
WRIT PETITION (CIVIL) NO. 7304 OF 2011
SEPTEMBER 1, 2014
Article 226, of the Constitution of India read with section 25, of the Sick Industrial Companies (Special Provisions) Act, 1985, Regulation 15 of the Board for Industrial and Financial Reconstruction Regulations 1987, section 35G of the Central Excise Act, 1944, section 130 of the Customs Act, 1962 and section 83 of the Finance Act, 1994 - Writ petition - Condonation of Delay - Central Excise Department filed appeal before Tribunal on 14-12-2009 challenging order of BIFR,
which waived interest and penalty without granting a hearing to department and without even supplying a copy of its order dated 21-7-2008 - Assessee argued that it had intimated department with a photocopy of order in October 2008 and therefore, delay due to negligence on part of department in obtaining certified copy cannot be condoned - Tribunal condoned delay - HELD : Under normal civil law relating to Court proceedings, an aggrieved party has to apply for certified copy; however, here, as per regulation 15, certified copy should have been supplied as to department - Right to be furnished and supplied a certified copy is a right of Department - Mere supply of photocopy by assessee is not sufficient - Hence, appeal filed by department was not barred by limitation - Appeal was restored before Tribunal for disposal on merits [Paras 9 to 21] [In favour of revenue]
Words and Phrases : 'Issue' or 'Served', as generally used
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