AIR 2015 GUJARAT 97

Gujarat High Court

Hon'ble Judge(s): Jayant Patel, S. H. Vora, K. J. Thaker , JJJ

(A) Central Excise Act (1 of 1944) , S.35(1) Proviso— Appeal - Limitation - Limitation period of 60 days provided in S. 35 can only be extended to further 30 days - Delay in filing appeal beyond that period cannot be condoned by Appellate Authority. 2008 (229) ELT 24 (Guj), Affirmed. (Para 31) (B) Central Excise Act (1 of 1944) , S.35(1)— Constitution of India , Art.226— Appeal - Delay in filing - Cannot be condoned in exercise of writ jurisdiction. 2008 (229) ELT 24 (Guj), Affirmed. (Para 31) (C) Constitution of India , Art.226— Writ petition - Challenging order of adjudication authority under Central Excise Act - Is maintainable if order is passed without jurisdiction, in flagrant disregard to law or in violation of rules of natural justice. The petition under Article 226 of the Constitution can be preferred for challenging the order passed by the original adjudicating authority in following circumstances that- (1) The authority has passed the order without jurisdiction and by assuming jurisdiction which there exist none, or (2) Has exercised the power in excess of the jurisdicti....