The High Court of Bombay allowed a notice of motion for condonation of delay in filing a Central Excise appeal. The court found the reasons for the 107-day delay sufficient and granted the motion.
Notice of Motion allowed for condonation of 107 days delay in filing the appeal.
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.
14nma344-18.odt
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO. 344 OF 2018 IN
CENTRAL EXCISE APPEAL (L.) NO. 32 OF 2018
The Commissioner of CGST & Central Excise, Thane Rural. … Applicant.
In the matter between :
The Commissioner of CGST & Central Excise, Thane Rural.
… Appellant.
V/s.
NRC Ltd., … Respondent.
Mr. Pradeep S. Jetly, Advocate, a/w. Mr. Nikhil Wadikar, for the Applicant / Appellant.
CORAM : M.S. SANKLECHA And RIYAZ IQBAL CHAGLA, JJ.
DATE : SEPTEMBER 07, 2018
PC :
1 None appears for the Respondent despite service of
notice.
Digitally signed ShalikramPralhadrao by ShalikramPralhadraoBorey Borey Date: 2018.09.1118:45:11 +0530
2 This Motion has been taken out for condonation of 107 days delay in filing the appeal from the order dated 11.04.2017 passed by the Customs Excise and Service Tax Appellate Tribunal, Mumbai.
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3 We have perused the affidavit dated 20.02.2018 in support of the notice of motion filed by Mr. M.S. Suryawanshi, Assistant Commissioner of Central Excise and we are satisfied with the reasons indicated therein for the delay in filing the appeal.
4 Accordingly, the Notice of Motion is allowed in terms of prayer clause (a).
(RIYAZ IQBAL CHAGLA,J.) (M.S.SANKLECHA,J.)
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1 issue framed by the court
Whether the delay in filing the appeal can be condoned.
The Commissioner of CGST & Central Excise, Thane Rural
NRC Ltd.
M.S. Sanklecha
Riyaz Iqbal Chagla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
