Whether period of limitation for filing appeal counted from the date of corrigendum or the date of original order?

PJ/Case Law/2013-14/1937

Case:- FAST TRACK TOUR & TRAVELS Vs UNION OF INDIA

Citation:- 2013 (295) E.L.T. 36 (Jharkhand)

Brief facts:- The order under challenge was Annexure-7 dated 22-11-2011. The grievance of the petitioner was only to the extent that if the period of limitation was counted from the date of corrigendum order issued on 13-12-2010, which was served upon the petitioner on 22-12-2010, the petitioner’s appeal comes within 180 days from the date of receipt of that order. The petitioner’s grievance was that the petitioner’s application for condonation of delay could have been considered, had the appeal been filed within 180 days. However, the appellate authority took the date, i.e. the date of original order dated 1-10-2010 and computed the limitation from the date of filing of the appeal, which is filed on 22nd June, 2011 and therefore, reach to the conclusion that the appeal was filed after inordinate delay of 237 days.

Appellant’s contentions:- According to the learned counsel for the petitioner, if the total period consumed in filing the appeal was computed from the date of corrigendum order issued on 13-12-2010 and served upon the petitioner on 22-12-2010, the period consumed up to 21st June, 2011,was less than 180 days. It was submitted that this fact was mentioned in the order, Annexure-7, dated 22-11-2011 and therefore, firstly the said order had been passed in gross violation of the principle of natural justice without giving opportunity of hearing to the petitioner and secondly error was apparent on the face of the order dated 22-11-2011.

Respondent’s contentions:- Learned counsel for the Revenue submitted that the original order was passed on 1-10-2010 and appeal was filed on 22nd June, 2011 and therefore, the appellate authority rightly reached to the conclusion that the appeal was filed after 237 days from the date of the original order dated 1-10-2010.

Reasons of judgment:- The Bench considered the submissions of the counsel for the parties and were of the considered opinion that by corrigendum order dated 13-12-2010, liability of the petitioner had substantially been changed and therefore, in facts of the case, the period of limitation should have been counted from the date of service of the corrigendum order upon the petitioner on 22-12-2010 and thus, in that situation the appellate authority should have held that the appeal was filed within 180 days from the date of receipt of the corrigendum order and therefore, it was within the extended period of limitation. Treating the appeal to be within 180 days, now the appellate authority may reconsider the prayer of condonation of delay in filing the appeal by the petitioner after giving opportunity of hearing to the petitioner. Thus, the order dated 22-11-2011 was set aside. Now the matter may be considered by the appellate authority by 20th April, 2013.

Decision:- Petition was allowed.

Comment:- The analogy drawn from the case is that in case when the demands confirmed vide the original order has been substantially modified by issuing corrigendum to the said order, the date for computation of the limitation period for filing the appeal should be taken as from the date of serving of the said corrigendum order to the appellant and not the original order.

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PJ/Case Law/2013-14/1937

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