Power to condone delay beyond 180 days by High Court in application/appeals filed under Section 35H and 35G of Central Excise Act – Govt to keep litigation alive.
Remember Hongo India Ltd case about which we had written so much? Anyway to cut a long story short, the Larger Bench of the Supreme Court in Commissioner of Customs & Central Excise Vs. Hongo India Pvt. Ltd - , had held that the High Court had no power to condone delay in appeals filed under Central Excise Act. We had carried the order on 31 st March 2009. Now the Board wants to file a Review Petition with the Supreme Court.
And in the meantime, it has advised the field to file appeals ON TIME (that, any day is the best thing.) and in case of delay, invoke the Civil Procedure Code before the High Courts. Does the Board want the High Courts to go against the Supreme Court judgement?
Instead of all this litigation, why can't the Board instruct its officers to file appeals on time – after all six months is not a short time. Or let them amend the law to provide for condonation of delay by the High Court.
It is time somebody tells the Babus that however high they are, the law is above them and it is a civil policy to obey the Supreme Court's verdict – after all it is the highest court!
CBEC Circular No. 888/8/2009-CX. Dated: May 21, 2009