Facts
The Review Applicants (Union of India) filed a review application against a prior order, accompanied by a delay condonation application (MA No. 2927/2025)
Source reference: p. 1The applicants sought to condone the delay in filing the review, relying on previous Allahabad High Court precedents and a CAT Principal Bench circular dated 05.03.2026, which suggested the Tribunal possessed inherently delegated powers under Section 5 of the Limitation Act, 1963
Source reference: p. 1-2The matter arose before the Lucknow Bench to determine if the Tribunal has the statutory authority to extend the limitation period for review applications
Source reference: p. 2Issues
1. Whether the Central Administrative Tribunal has the power to condone delay in filing a review application by invoking Section 5 of the Limitation Act, 1963
Source reference: p. 52. Whether the provisions of the CAT (Procedure) Rules, 1987, specifically Rule 17, allow for any flexibility regarding the 30-day limitation period for review
Source reference: p. 3, 5Law Applied
Section 22 of the Administrative Tribunals Act, 1985, which outlines the Tribunal’s procedures and powers equivalent to a Civil Court for limited purposes, such as reviewing decisions
Source reference: p. 2Rule 17(1) of the Central Administrative Tribunal (Procedure) Rules, 1987, which mandates that no review application shall be entertained unless filed within thirty days of receipt of the order
Source reference: p. 3The Supreme Court precedent in The Property Company (P) Ltd. v. Rohinten Daddy Mazda (2026), which held that quasi-judicial bodies and tribunals cannot resort to Section 5 of the Limitation Act to extend time unless expressly empowered by their governing statute
Source reference: p. 3-5Reasoning
The Tribunal analyzed the interplay between its statutory powers and the Limitation Act. It noted that while Section 22(3)(f) of the Act of 1985 grants the power of review, Rule 17(1) of the Procedure Rules prescribes a rigid 30-day window
Source reference: p. 3, 5The Bench observed that although it had previously followed Allahabad High Court rulings (e.g., Surendra Kumar v. UOI) to condone delays, the recent Apex Court judgment in The Property Company (P) Ltd. created a binding prohibition
Source reference: p. 6The Supreme Court's ruling clarified that "legal fiction" (deeming a tribunal a court for specific procedural tasks) cannot be extended to confer powers under Section 5 of the Limitation Act. Since neither the Administrative Tribunals Act nor the Procedure Rules "expressly indicate" the power to condone delay for reviews, the Tribunal concluded it lacked the jurisdiction to entertain the late application
Source reference: para 160(iv), p. 4, p. 5-7Holding
The Tribunal answered the issues in the negative, holding that it lacks the power to extend the limitation period prescribed under Rule 17 of the CAT (Procedure) Rules, 1987
The prayer for delay condonation was rejected, and consequently, the Review Application was dismissed as time-barred
Source reference: p. 8Original Court PDF
Diwakar TripathivsCENTRAL EXCISE AND CUSTOMS
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