The Bombay High Court dismissed applications by the Commissioner of Service Tax for condoning delay in filing Central Excise Appeals, allowing the Notices of Motion as absolute due to reasonable cause shown.
Notices of Motion made absolute as reasonable cause for delay was shown.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
10-13-NMAG-457.2016.doc
suresh
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.457 OF 2016
IN
CENTRAL EXCISE APPEAL [L] NO.179 OF 2015
AND
NOTICE OF MOTION NO.458 OF 2016
IN CENTRAL EXCISE APPEAL [L] NO.176 OF 2015
AND
NOTICE OF MOTION NO.459 OF 2016 IN CENTRAL EXCISE APPEAL [L] NO.177 OF 2015 AND NOTICE OF MOTION NO.460 OF 2016 IN CENTRAL EXCISE APPEAL [L] NO.178 OF 2015
The Commissioner of Service Tax-II, Mumbai .... Applicant
In the matter between
The Commissioner of Service Tax, Mumbai .... Appellant Vs.
HDFC Standard Life Insurance Co. Ltd. .... Respondent
Mr. Shyam Walve for the Applicant/Appellant. Mr. Jas Sanghavi i/by M/s. PDS Legal for the Respondent.
CORAM: S.C. DHARMADHIKARI & DR. SHALINI PHANSALKAR-JOSHI, JJ. DATE : JULY 11, 2016
P.C:
After hearing Mr. Walve, appearing for the applicant,
Page 1 of 2
10-13-NMAG-457.2016.doc
suresh
and perusing the affidavits in reply, we are of the view that there is reasonable cause shown for the delay in filing the appeals. The notices of motion are, therefore, made absolute in terms of prayer clause (a).
(DR. SHALINI PHANSALKAR-JOSHI, J.) (S.C. DHARMADHIKARI, J.)
1 issue framed by the court
Whether reasonable cause is shown for the delay in filing the Central Excise Appeals.
1 provisions across 1 enactments
The Commissioner of Service Tax-II, Mumbai
The Commissioner of Service Tax, Mumbai
HDFC Standard Life Insurance Co. Ltd.
S.C. DHARMADHIKARI
DR. SHALINI PHANSALKAR-JOSHI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
