SABYASACHI MUKHARJEE, M.H.KANIA, S.NATARAJAN
Collector Of Central Excise, Madras – Appellant
Versus
Standard Motor Products – Respondent
JUDGMENT
SABYASACHI MUKHARJI, J. :— In these matters, the question that arises for consideration is, whether a learned single Judge sitting in Chambers is competent to dismiss application for condonation of delay in statutory appeals under O. XX-A of the SC Rules, 1966, regarding appeal under S. 55 of the Monopolies and Restrictive Trade Practices Act, 1969 as well as under O. XX-B regarding appeals under S. 130E of the Customs Act, 1962 and S. 35L of the Central Excises and Salt Act, 1944. It appears that an application for condonation of delay came before a learned single Judge and in the circumstances mentioned in the Review Petition No. 557 of 1987, the application was dismissed by the learned single Judge. That application was dismissed by one of us on 11-11-86. That order was passed by learned single Judge under O. VI, R. 2(14) of the SC Rules, 1966. The application had been filed for the condonation of delay along with the Statutory Appeal against the Judgment / Order of the Customs, Excises and Gold Control Appellate Tribunal. The revenue being the Collector of Central Excise, Madras in this case filed a review petition on the around that the application for condonation of
REFERRED TO : Commissioner of Income Tax v. R. H. Pandi, Managing Trustees of Trust, Bombay
Relied on : Keshav Mills Co. Ltd. v. Commissioner of Income Tax
New Jehangir Vakil Mills Ltd. v. Commissioner of Income Tax
Distinguished on : Mela Ram and Sons v. Commissioner of Income Tax
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