Dismissed

The Principal Commissioner of Cgst and Central Excise Daman Commissionerate v. Shri Iqbal R. Hingora Director M/S. Hingora Industries Pvt. Ltd.

Bombay HC27 Sept 2018NMA/468/2018

Case brief

AI extract

What is this about?

Application for condonation of delay in filing an appeal to set aside Prothonotary order rejected. Counsel withdrew the motion and accompanying appeal due to CBIC circular directing withdrawal of appeals where tax impact is below Rs.50 lakhs.

What did the court decide?

Motion for condonation of delay dismissed as withdrawn; accompanying appeal dismissed as infructuous.

The Principal Commissioner of Cgst and Central… — Civil Procedure and Limitation | Bombay HC (2018)

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468-18-NMA-13=.doc

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Uday S. Jagtap

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

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NOTICE OF MOTION NO. 468 OF 2018 IN CENTRAL EXCISE APPEAL (L) NO. 121 OF 2015 WITH CENTRAL EXCISE APPEAL (L) NO. 121 OF 2015

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Commissioner of CGST and Central Excise, Daman Commissionerate .. Applicant

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In the matter between Commissioner of CGST and Central Excise, Daman Commissionerate .. Appellant

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v/s. Shri. Iqbal R. Hingora Director of M/s. Hingora Industries Ltd. ..Respondents

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Mr. M. Dwivedi for the applicant / orig. appellant Mr. Prabhakar Jadhav for the respondent

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CORAM : M.S. SANKLECHA & RIYAZ I. CHAGLA, J.J. DATED : 27^th SEPTEMBER, 2018.

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P.C.

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This motion seeks condonation of 840 days delay in taking out this application for setting aside the order dated 10^th December, 2015 passed by the Prothonotary and Senior Master. The order dated 10^th December, 2015 rejected the applicant's appeal for failure to remove office objections in terms of Rule 986 of the Bombay High Court (Original Side) Rules.

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Mr. Dwivedi, learned Counsel appearing in support of the motion, on instructions, seeks to withdraw this motion as well as the

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Digitally signed by Uday Uday Shivaji Jagtap Date: Shivaji 2018.09.28 11:05:25 Jagtap +0530

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468-18-NMA-13=.doc

Uday S. Jagtap

accompanying appeal filed from the order dated 1^st December, 2014 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal).

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This for the reason that the tax effect involved in the appeal in which this motion is taken out, is less than Rs.50 lakhs and covered by instructions / circular dated 11^th July, 2018 issued by the Central Board of Indirect Tax and Customs. The above instructions / Circular directs the Revenue not to file fresh appeals and also withdraw the pending appeals where the tax effect is less than Rs.50 lakhs.

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Mr. Dwivedi, on instructions of Mr. Sushant Kumar, Additional Commissioner (Legal) CGST & CE, Daman Commissionerate in view of the above instructions / circular, seeks to withdraw this motion as well as the accompanying appeal.

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Motion is dismissed as withdrawn.

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In view of the dismissal of the motion, the appeal also dismissed as infructuous.

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(RIYAZ I. CHAGLA, J.) (M.S. SANKLECHA, J.)

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The Principal Commissioner of Cgst and Central Excise Daman Commissionerate v. Shri Iqbal R. Hingora Director M/S. Hingora Industries Pvt. Ltd.

Case brief

What is this about?

What did the court decide?

The Principal Commissioner of Cgst and Central Excise Daman Commissionerate v. Shri Iqbal R. Hingora Director M/S. Hingora Industries Pvt. Ltd.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Parties & counsel

Coram

Case details

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