Customs, Excise and Gold Tribunal - Delhi
Collector Of C. Ex. vs Rashtriya Chemicals And Fertilizers ... on 6 June, 1986
Equivalent citations: 1989(43)ELT496(TRI-DEL)
ORDER
S.D. Jha, Vice-President (J)
1.This order disposes of the preliminary objection of the respondent urging that Review Notice dated 10-11-1980 proposing to review order dated 29-11-1979 is beyond limitation.
2. The matter was earlier adjourned because the precise question with respect to some other parties was pending decision before a Five Member Bench of the Tribunal due to conflict in decisions of Three Member Special Benches. That decision has now been announced as per Order No. 30/86-B1 dated 8th April, 1986.
3. At the hearing today, we have heard Shri Hidayatullah, advocate in support of the preliminary objection which is the issue arising for decision before us and Shri Sunder Rajan, Departmental Representative for the other party, Collector of Central Excise, Bombay. Shri Hidayatullah invited our attention to Order No. 30/86-B1 wherein the Bench held that even though Section 11A of Central Excises and Salt Act, 1944 came into force on 17-11-1980, the limitation set out therein for the purpose of review notice would be deemed to have come into force on the date Sub-section 12 to Section 36(2) of Central Excises and Salt Act, 1944 came into force i.e. 1-7-1978 as its operation was not deferred to a future date and the President had given his assent to the amendment on this date. Shri Sunder Rajan agreed that the Five Member Bench decision referred to above, squarely covers the issue in so far as it relates to preliminary objection in this appeal and this decision is against the Revenue. He, however, reiterates the arguments that the Revenue had advanced before the Five Member Bench. This he does to protect the interests of Revenue should it decide to file an appeal before the Supreme Court.
4. Following the Five Member Bench decision, we uphold the preliminary objection raised by Shri Hidayatullah and hold that Review Notice dated 10-11-1980 proposing to review order dated 29-11-1979 having been issued beyond six months was barred by limitation. The consequence of this finding would be that the Review Show Cause Notice, now the appeal before the Tribunal, shall stand dismissed as time barred.
5. Ordered accordingly.