Case Law Details
Shree Rajasthan Syntex Ltd. Vs Union of India (Rajasthan High Court)
Admittedly, the revision petition was filed against the orders dated 9.8.2005 on 19.8.2013 after more than 8 years and the petitioner made request for condonation of huge delay on the ground that they availed wrong forum to challenge the order. The learned revisional authority observed that it was not bonafide mistake and sufficient cause which prevented the petitioners from filing revision application in time as it was their conscious decision to file an appeal, which is not on account of any ignorance of law or lack of resources.
Further, it is held that petitioner is major bsiness entity, backed by a storng managerial and legal team, and the above facts fully demonstrate that they always fought their legal battle at all plate forms.
When CBEC had issued its earlier cirtuclar dated 2.6.2004 clarifying that explanation in notification No.43/2001-CE (NT) will be effective from retrospective effect, the petitioner immediately approached Rajasthan High Court and when their rebate claims were rejected by lower authority and the appellate authority they not only filed the appeals before the CESTAT but also seriously pursued their appeals for almost 8 years until their appeal’s were dismissed by CESTAT for lack of jurisdiction over the issue.
It is also observed that when appeals were filed before CESTAT by them despite Commissioner (Appeal) had expressly advised the petitioner in his order dated 9.8.2005 that in case they are aggrieved with his order then they should revision application to the Joint Secretary, Government of India, Ministry of Finance, Department of Revenue, New Delhi, but the application overlooked the Commissioner (Appeal)’s above advise an filed appeal before the CESTAT.
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