MADURA COATS LIMITED Vs. COLLECTOR OF CENTRAL EXCISE MADURAI
LAWS(SC)-1994-1-60
SUPREME COURT OF INDIA
Decided on January 10,1994

MADURA COATS LIMITED Appellant
VERSUS
COLLECTOR OF CENTRAL EXCISE, MADURAI Respondents


Cited Judgements :-

SINGAL OVERSEAS PVT. LTD. VS. COMMISSIONER OF CUS., BANGALORE [LAWS(CE)-2008-9-133] [REFERRED TO]
KRISHAK BHARTI COOPERATIVE LTD. VS. COMMISSIONER OF C. EX. [LAWS(CE)-2003-4-244] [REFERRED TO]


JUDGEMENT

- (1.)Mr. Soli J. Sorabjee, learned counsel for the petitioner submits that the petitioner is not seeking any stay of the payment required to be made by the Collector's order dated 14/12/1992 since the amount claimed has already been paid by the petitioner. Learned counsel does not dispute the fact that the remedy of appeal to the tribunal is available to the petitioner. This being so, we see no reason why the petitioner should not avail the remedy of appeal so available to it. It is submitted by the learned counsel that the period for limitation prescribed for filing the appeal has elapsed in the meantime. We therefore direct that in case the appeal is filed by the petitioner within two weeks fromtoday, the appear or from today, the appeal shall not be dismissed as time-barred and the pendency of the proceedings in the High court as well as in this court be treated sufficient cause for condoning the delay. Subject to these observations, the S. L. Ps are dismissed. Copy of this order be given to the petitioner by tomorrow
;


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