no condonation?

CCE vs. Shruti Colorants (Bombay High Court)
September 8th, 2008

(1) As s. 35-G of the Central Excise Act (and s. 130 of the Customs
Act) provides that an appeal to the High Court shall be filed within
180 days of the receipt of the order appealed against and there is
no provision for condonation of delay the court has no power to
condone delay;

(2) The power of the Court to condone delay flows from the
provisions of the relevant law. If the relevant law specifies a
period of limitation, then the inherent powers of Court to condone
delay under the Limitation Act cannot apply;

(3) Upon expiration of period of limitation prescribed under a
statute, a right in favour of the beneficiary or decree holder to
treat the decree or order binding between the parties accrues and
this is a legal right which accrues and should not be light
heartedly disturbed. Delay cannot be condoned on grounds of equity
or hardship;

(4) Further held in CCE vs. Arun Asher that the judgement of the
Full Bench in Velingkar Brothers 289 ITR 382 (Bom) that the
Limitation Act applies to appeals filed under s. 260A of the Income-
tax Act cannot be termed as a correct exposition of law in face of
the judgment of the Supreme Court in the case of Singh Enterprises
v. CCE 2008 (221) ELT 163 (S.C.) where the Supreme Court took the
view that in absence of statutory provisions for condoning the delay
recourse to inherent power would not be permissible.