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No time limit is
prescribed under Central Excise act, 1944 for filing
cross-objection.
Facts
Department filed an appeal and sent
relevant documents to the appellants
with directions to
file memorandum of cross
objections within 45 days. Due to non-receipt of order, one week’s time was
requested to file cross objections during personal hearing. Cross objections
and one appeal was filed thereafter. However, the same were rejected as
time-barred since department had dispatched the orders through speed post. However,
despite follow up with speed post department, the appellants could not gather
information as to whether the orders were delivered to them. Revenue argued
that in view of section 37C of Central excise act, 1944 read with section 27 of
General Clauses act, 1897, the burden of proof was on assessee to rebut the
presumption of service of speed post.
Held
The hon’ble high Court observed
that section 27 of General Clauses act, 1897 provides presumption for
registered post. However, having regard to section 114 of evidence act, burden
of proof was on assessee to prove that speed post was not delivered. In the
absence of any evidences, the issue was decided against the appellants.
Cross objections should be filed
within 30 days from receipt of notice of appeal vide order 41, rule 22 of CPC. Though direction was made
to file cross objection within 45 days, no time limit is prescribed under Central
Excise Act, 1944. Accordingly, cross objection filed within extended time
period allowed by the appellate authority and taken on record cannot be said to
be time-barred.
