Jain Spinners vs Collector Of Central Excise

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

1997 Supreme(SC) 1602

1997(10) Supreme 572
SUPREME COURT OF INDIA
J.S. Verma CJI., B.N. Kirpal, J.
Jain Spinners Ltd. -Appellant
versus
Collector of Central Excise -Respondent
Civil Appeal No. 3829 of 1996
Decided on 5-12-1997
Counsel for the Parties :
For the Appellant, Soli J. Sorabjee, Sr. Advocate, R. Santhanam, P. Venugopal, K.J. John, Ms. Manju Mishra, Advocates.
For the Respondent, G. Venkatesh Rao, Advocate.

Headnote:Limitation-Assistant Collector passed order on 13-4-92-Order was served upon appellants on 20-4-92 by delivery of same to their counsel-Appellants having applied for certified copy on 9.5.1992 and obtained it on 14.10.1993 could not claim benefit of exclusion of time taken for obtaining certified copy-Appeal was rightly dismissed as time barred by the collector. (Para 1)

JUDGMENT

Verma, CJI.-In the present case the fact that certified copy of the order dated 13.4.92 passed by the Assistant Collector was applied by the appellant on 9.5.92 and was obtained on 14.10.93 after the appeal had been filed on 18.2.93, is of no consequence. As mentioned in the Tribunal s order it was not in dispute that the order dated 13.4.92 was served upon the appellants herein on 20.4.92 by delivery of the same to the counsel for the appellants in the High Court. That being so the appellants cannot claim the benefit of the exclusion of the time taken for obtaining a certified copy thereafter. The appeal filed to the Collector by the appellant was, therefore, rightly dismissed as time barred on 19.10.95. The appeal is accordingly, dismissed.

Appeal dismissed.

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Parallel Citations of other Journals :

Jain Spinners Ltd. v. Collector of Central Excise, 1997(10) Supreme 572

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