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2013 DIGILAW 548 (HP)

SE Exports v. Commissioner Of Central Excise

2013-06-17

A.M.KHANWILKAR, KULDIP SINGH

body2013
ORDER : 1. OM P No. 164 of 2013 in CEA No. 1 of 2013; OMP No. 165 of 2013 in CEA No. 2 of 2013 : Heard counsel for the parties. 2. These applications are for condoning delay in filing of appeals against the decision dated 22nd February, 2011. These appeals have been presented in this Court on 8th March 2013. That has been done in terms of order dated 20th February, 2013, passed by the High Court of Punjab and Haryana at Chandigarh, where the appeals were originally presented. 3. It is not in dispute that the appeals filed before the High Court of Punjab and Haryana were well within time. The same have been returned to the appellant(s) for being presented before the Court of competent jurisdiction. As the same have been represented before this Court within 19 days from 20th February, 2013, in our opinion, the appeals ought to be registered and proceeded on merits. 4. Counsel for the respondent(s) submits that the applications are for condonation of delay and further that the appellant(s) is questioning the decision of the Punjab and Haryana High Court and asserts that the Court had the jurisdiction to entertain the appeals. 5. In our opinion, the appellant(s) has been ill advised to file application for condonation of delay in the fact situation of the present case, for the simple reason that it is a case of representation of the proceedings before the Court of competent jurisdiction. The appeals originally filed before the Punjab and Haryana High Court were within time. Hence, as ordered earlier, appeals should proceed for admission on merits. The applications disposed of accordingly. 6. It is common ground that the appeal against the self same decision is already admitted by this Court being CEA No. 2 of 2011. Hence, admitted to be heard along with the said appeal. OMP No. 69 of 2013 in CEA No. 1 of 2013 OMP No. 71 of 2013 in CEA No. 2 of 2013 7. Counsel for the appellant(s) prays for interim relief during the pendency of the appeal(s). Counsel for the respondent(s) prays for time to take instructions. At the request of respondent(s), hearing of these applications is deferred till 24th June, 2013.