Shiv Shakti Steel PVT. LTD. vs. Cce And CGST, Raipur

Facts

The petitioner, Shiv Shakti Steel Pvt. Ltd., filed a writ petition challenging several orders. These included an order dated 30.05.2018 passed by the Assistant Commissioner, an order dated 21.01.2019 passed by the Commissioner's Appeal (Appeal No. 207-CE/2018), and an order dated 19.08.2024 issued by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi Principal Bench, concerning a Condonation of Delay Application (No. 50450 of 2024) in a defect diary appeal (No. 52679 of 2023). The petitioner also sought a declaration that the First Proviso of Section 35 of the Central Excise Act, 1944, is inconsistent with the Limitation Act and void to that extent.

Held

The Court noted that after arguing the matter, the learned counsel for the petitioner sought permission to withdraw prayer 10.1, which sought to declare the First Proviso of Section 35 of the Central Excise Act, 1944, inconsistent with the Limitation Act and void. The petitioner also requested liberty to take recourse to law before the appropriate forum. The learned counsel for the respondent had no objection to this submission. Consequently, the Court dismissed the present petition as withdrawn with the liberty granted to the petitioner to approach the appropriate forum for relief as prayed for.

Key Issues

1. Whether the First Proviso of Section 35 of the Central Excise Act, 1944, is inconsistent with the Limitation Act and void to that extent. The petitioner argued that this provision should be declared void. 2. Whether the impugned orders dated 19.08.2024 (CESTAT), 30.05.2018 (Assistant Commissioner), and 21.01.2019 (Commissioner's Appeal) should be set aside. The petitioner sought to have these orders annulled. The respondent, CCE & CGST, Raipur, did not present any specific arguments as the petitioner withdrew part of the petition and sought liberty to approach the appropriate forum for the remaining relief.