This Order allows the condonation of a 261-day delay in filing a Central Excise Appeal. The Court accepted the bonafide explanation justifying the delay based on pending rectification proceedings.
Condonation of 261 days delay in filing the Central Excise Appeal 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.
13-NMA-754-18.doc
Sharayu Khot .
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO. 754 OF 2018 IN
CENTRAL EXCISE APPEAL (L) NO. 176 OF 2018
V.H. Patel & Co. …Applicant/ Appellant Versus The Commissioner of CGST & Central …Respondent Excise
Ms. Ankita Vashistha, i/by UBR Legal, for the Applicant/Appellant. Mr. Pradeep S. Jetly, a/w Mr. J.B. Mishra, for the Respondent.
CORAM : M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ. DATE : 25 October 2018 ORDER :
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October 25, 2018
13-NMA-754-18.doc
filing the Appeal from the impugned Order dated 5th May 2017 passed by the Customs, Excise & Service Tax Appellate Tribunal.
Partner of the Appellant dated 3rd August 2018 in support of the Motion. The delay is on account of the Applicant bonafide prosecuting the Miscellaneous Application for rectification which came to be dismissed on 31st January 2018.
[RIYAZ I. CHAGLA J.] [M.S. SANKLECHA, J.]
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October 25, 2018
1 issue framed by the court
Whether to condone a delay of 261 days in filing a Central Excise Appeal.
V.H. Patel & Co.
The Commissioner of CGST & Central Excise
M.S. Sanklecha
Riyaz I. Chagla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
