CENTRAL EXCISE APPEAL NO.K-46 OF 2002, DECIDED ON 4TH MAY, 2004. versus CENTRAL EXCISE APPEAL NO.K-46 OF 2002, DECIDED ON 4TH MAY, 2004.
Section 35B Civil Procedure Code (v. 1908), Appeal for limitation of appeal against section 149 adjustment officer's order filed by appellant after a period of approximately 5 months without specifying the legal aspect of the case. Was ignored altogether. Neither the reason for the delay was mentioned in the appeal memorandum nor any petition filed with it under section 5 of the Act, 1908. During the appeal hearing, the issue of delay was raised by the respondent. Was. Under section 5 of the Limitation Act 1908 it has been alleged that the procedure for approving and arranging funds for delayed appeal fees has occurred due to matters, a government official after almost a period of 2 years. What he said was nothing, the law is not always considered an excuse appellant whether it is the government or the common citizen is always treated the same, even if it is taken correctly that the letter from the office. Due to the arbitration, the appellant could not arrange the fee on time, then in such circumstances the Civil Procedure Code, 1908 provided a special procedure. And that was applied in this case may be. Pursuant to the Advancement of Justice Under section 149, before the legal forum, the protesting party was given a late payment CPC opportunity but said that in the present case, the appellant department had taken this approach. The car was not authorized, which was banned without the expectation of appeal, it was removed.
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