In a notice of motion, the High Court of Bombay considered a plea for condonation of delay in filing an appeal. The court found the reasons for delay satisfactory and granted relief.
Motion for condonation of delay is allowed.
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.
331-18-NMA-11=.doc
Uday S. Jagtap
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO. 331 OF 2018 IN
CENTRAL EXCISE APPEAL (L) NO. 51 OF 2018
The Pr. Commissioner of CGST & Central Excise, Mumbai East Commissionerate .. Applicant In the matter between The Pr. Commissioner of CGST & Central Excise, Mumbai East Commissionerate .. Appellant v/s.
CNH Industrial (India) Pvt. Ltd. (Erstwhile M/s. New Holland Fiat (India) Ltd. ..Respondent
Mr. Pradeep Jetly a/w Mr. J.B. Mishra for the applicant / orig. appellant None for the respondent
CORAM : M.S. SANKLECHA &
RIYAZ I. CHAGLA, J.J. DATED : 14th SEPTEMBER, 2018.
P.C.
Digitally signed by Uday Uday Shivaji Jagtap Shivaji Date: Jagtap 2018.09.1717:10:08 +0530
1 of 2
331-18-NMA-11=.doc
Uday S. Jagtap
filing the appeal was on the ground that there was change in the name of the respondent assessee which led to the change of the Commissionerate in charge of the respondent assessee. Consequently, files had to be transferred to the jurisdictional Commissionerate in view of the change in the name. We find that the reasons indicated in support of the motion sufficiently explain the delay in filing the accompanying appeal.
(RIYAZ I. CHAGLA, J.)
(M.S. SANKLECHA, J.)
2 of 2
2 issues framed by the court
Whether condonation of 213 days delay in filing the appeal is warranted given the change of respondent's name and jurisdiction.
Whether the reasons provided for the delay sufficiently explain the inordinate lapse.
The Pr. Commissioner of CGST & Central Excise, Mumbai East Commissionerate
CNH Industrial (India) Pvt. Ltd.
M.S. Sanklecha
Riyaz I. Chagla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
