The single-judge bench held that the applicant's delay of 270 days in filing the notice of motion was explained by the sole proprietor's medical ailment supported by medical evidence, making the order absolute.
Notice of Motion made absolute and the application for condonation of delay accepted.
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8 NMA 626 OF 2016.doc
vks
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.626 OF 2016 IN CENTRAL EXCISE APPEAL (L) NO.50 OF 2016
Aarati Somesh Mehra through her C.A. Somesh Ramesh Mehra .… Applicant.
V/s.
The Commissioner, Central Excise, Customs and Service Tax, Vapi …. Respondent
Mr. Prakash Shah a/w Mr. Jas Sanghavi I/by M/s PDS Legal, for the applicant.
Mr. A.S. Rao, for the Respondent.
CORAM : S.C. DHARMADHIKARI &
DR. SHALINI PHANSALKAR-JOSHI, JJ. DATE : 2 nd MAY, 2016.
P.C. :
Having heard both sides, we find that the reasons set out for
the delay namely, medical ailment of the sole proprietor constitutes sufficient cause for the delay in filing this appeal. The delay of 270 days, is thus, explained and the explanation is supported by medical evidence.
Notice of Motion is, therefore, made absolute in terms of prayer clause (a). No order as to costs.
[DR. SHALINI PHANSALKAR-JOSHI, J.] [S.C. DHARMADHIKARI, J.]
1/1
1 issue framed by the court
Whether the medical ailment of the sole proprietor constitutes sufficient cause for the delay in filing the notice of motion.
1 provisions across 1 enactments
Aarati Somesh Mehra
The Commissioner, Central Excise, Customs and Service Tax, Vapi
S.C. Dharmadhikari
Dr. Shalini Phansalkar-Joshi
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
