SUSHIL HARKAULI, J. - (1.) THIS is an appeal under Section 35-G of the Central Excise Act, 1944 (as it stood before its repeal by the National Tax Tribu­nal Act, 2005). The appeal has admittedly been filed beyond the period of limita­tion. The delay is 141 days. There is an application under Section 5/14 of the Limitation Act, 1963 seeking condonation of the delay in filing of this appeal.
(2.) A preliminary objection has been raised from the respondents' side that the delay in filing of the present appeal cannot be condoned by this Court. The first objection based upon the decision of the Supreme Court in the case of L.S. Synthetic Ltd. v. Fir Growth Financial Services Ltd., JT 2004 (7) SC 254, must be overruled as it relates to the question 'of non-applicability of the Limitation Act exclusively to Courts and not to quasi-judicial Authorities including Tribunals. Because Section 35-G says that an appeal under that section will lie to the High Court, therefore the High Court even while dealing with anappeal under Section 35-G is acting as a High Court which is a 'Court'; the High Court is not acting in the capacity of a tribunal or persona designata. However, in support of the preliminary objection that Section 5 of the Limi­tation Act, 1963 is not available in appeals under Section 35-G, reliance has been placed by the respondents upon the following decisions of the Supreme Court: I. Singh Enterprises v. Commissioner of Central Excise, (2008) 3 SCC 70, (decided on 14-12-2007 by a Bench of two Hon'ble Judges) II. Commissioner of Customs v. Punjab Fibres Ltd., (2008) 3 SCC 73, (decided on 14-2-2008 by a Bench of two Hon'ble Judges) and III. Unreported judgment dated 14.2.2008 in Appeal (Civil) 699-700 of 2006, M/s. Goodearth Steels Pvt. Ltd. v. Commissioner of Central Excise, Kanpur (by a Bench of two Hon'ble Judges)
(3.) THE appellant's side has tried to counter the preliminary objection by plac­ing reliance upon Section 29(2) of the Limitation Act, 1963. The said provision states that where any special or local law prescribes a period of limitation "different" from the period prescribed by the Limitation Act, the provisions of Section 3 of the Limitation Act shall apply; and Sections 4 to 24 (both inclusive) of the Limitation Act shall also apply to the extent to which the said Sections 4 to 24 are not expressly excluded by such special or local law.;