Kerala High Court
M/S. Ace Contracting & Engineering ... vs Joint Commissioner Of Central Excise ... on 2 June, 2009
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
TUESDAY, THE 24TH DAY OF JUNE 2014/3RD ASHADHA, 1936
WP(C).No. 15926 of 2014 (M)
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PETITIONER(S):
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M/S. ACE CONTRACTING & ENGINEERING CORPORATION,
2ND FLOOR, FARHAD ARCADE, NEAR DESABHIMANI,
KALOOR, KOCHI -17, REPRESENTED BY ITS PARTNER,
MATHEW JOSEPH.
BY ADVS.SRI.HARISANKAR V. MENON,
SMT.MEERA V.MENON.
RESPONDENT(S):
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1. JOINT COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS,
COCHIN COMMISSIONERATE, I.S. PRESS ROAD, KOCHI- 18.
2. COMMISSIONER OF CENTRAL EXCISE,
CUSTOMS AND SERVICE TAX (APPEALS),
CENTRAL REVENUE BUILDINGS,
I.S. PRESS ROAD, KOCHI- 18.
BY ADVS. SRI.TOJAN J.VATHIKULAM, SC.
SRI.THOMAS MATHEW NELLIMOOTTIL, SC.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 24-06-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
rs.
WP(C).No. 15926 of 2014 (M)
APPENDIX
PETITIONER'S EXHIBITS:-
EXHIBIT P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE
1ST RESPONDENT DATED 02/06/2009.
EXHIBIT P2 COPY OF REPLY FILED BY THE PETITIONER.
EXHIBIT P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DATED 13/12/2010.
EXHIBIT P4 COPY OF APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT DATED 07/01/2014.
EXHIBIT P5 COPY OF ORDER PASSED BY THE 2ND RESPONDENT
DATED 07/03/2014.
EXHIBIT P6 COPY OF CERTIFICATE ISSUED BY M/S. PUSHPAGIRI
MEDICAL SOCIETY,THIRUVALLA DATED 13/09/2010.
EXHIBIT P7 COPY OF CERTIFICATE OF REGISTRATION ISSUED BY THE
REGISTRAR OF SOCIETIES DATED 29/04/1992.
RESPONDENT'S EXHIBITS:- NIL.
//TRUE COPY//
P.A. TO JUDGE
rs.
K.Vinod Chandran, J.
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W.P.(C).No.15926 of 2014
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Dated this the 24th day of June, 2014
J U D G M E N T
The petitioner is aggrieved by Ext.P5 order, which rejected a belated appeal, filed with delay of three years. As per the Finance Act, 1994, an appeal from an assessment has to be filed within 90 days, or within a further extended period of 90 days, for the latter of which the appellant requires to satisfy the authority as to the reasons for delay caused. The appellate authority having not been conferred with any further powers to condone the delay beyond the extended period, the issue is settled by this Court in Asst.Commissioner of Central Excise v. Krishna Poduval(2005 (4) KLT 947). A Division Bench of this Court held that Article 226 cannot be invoked to WPC No.15926/2014 ::2::
extend the time for filing an appeal, if the Statute does not provide for it.
Writ petition, hence, stand dismissed.
Sd/-
K.VINOD CHANDRAN,
jma Judge
//true copy//
P.A to Judge