Supreme Court · 2007 INSC 1320 · Decided 14 December 2007
M/S Singh Enterprises v. Commissioner of Central Excise, Jamshedpur and ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1320 · [2007] 13 S.C.R. 952
- Case number
- CIVIL APPEAL No. 5949/2007
- Decided
- 14 December 2007
- Bench
- ARIJIT PASAYAT, AFTAB ALAM (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Limitation Act Section 5; Central Excise Act Section 35(1), 35
Headnote
Central Excise Act, 1944: s. 35(1) proviso-Appeal to Commissioner (Appeals)-Period of limitation-Commissioner (Appeals) declining to condone 21 months delay-HELD: Period upto which prayer for condonation of delay can be accepted is statutorily provided-Proviso to sub-section (1) of s.35 D makes has no power to allow an appeal to be presented beyond the period specified therein -There is complete exclusion of s.5 of Limitation Act-Limitation Act, 1963-Constitution of India, 1950-Article 226. E Words and Phrases: Expression 'sufficient cause' -Connotation of, in the context of s.35(1)
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