This all is sufficiently indicative of enforcement of law of limitation with all its vigour except for the exceptions carved out in the provision itself. This principle squarely applies with greater impact upon the special legislations providing a special period for remedies available under that statute. In the present cases, we are concerned with the language of Sec.35 G of the Central Excise Act, 1944. Under sub-section (1) of Sec. 35 G, an appeal shall lie to the High Court from every order passed in appeal by the appellate tribunal passed on or before 1st July, 2003 but only where the High Court is satisfied that the case involves a substantial question of law. Sub-sec.(2) further commands that the party aggrieved by the order of the appellate tribunal may file an appeal to the High Court but such appeal under sub-sec. (1) shall be filed within 180 days from the date from which the order appealed against is received by the party. There is no provision in this section which gives power to the High Court to condone the delay or to entertain an appeal if filed beyond the prescribed period of limitation under Sec.32 G (2)(a). It must be noticed that the section elaborately deals with the necessity for framing the question of law entertained and deciding the question of law.

[contd.]

HIGH COURT JUDGEMENTS, SUPREME COURT JUDGEMENTS