This judgment condones a 50-day delay in filing a Central Excise Appeal. The bench held that sufficient cause existed based on the affidavit and made the Notice of Motion absolute. No substantive decision on the appeal's merits was reached in this order.
Notice of Motion made absolute; delay of 50 days condoned.
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nma-2-2019
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.2 OF 2019 IN
CENTRAL EXCISE APPEAL (L) NO. 231 OF 2018
The Commissioner of CGST and Central Excise
Central Excise .. Applicant. v/s. M/s. U.S.V. Ltd., .. Respondent.
Mr. Sham Walve i/b. Mr. Ram Ochani, for the Appellant.
CORAM: A.S.OKA &
M.S.SANKLECHA, JJ. DATE : 1st APRIL, 2019.
P.C:-
Heard the learned Counsel appearing for the Applicant. The learned Counsel appearing for the Applicant states that notice of motion has been served to the Respondent. We accept the said statement.
2 In view of the averments made in the affidavit in support, sufficient cause is made out to condone the delay of 50 days in filing the Appeal.
3 Accordingly, Notice of Motion is made absolute in terms of prayer clause (a).
(M.S.SANKLECHA,J.) (A.S.OKA,J.)
1 of 1
S.R.JOSHI
3 issues framed by the court
Whether sufficient cause is made out to condone a delay of 50 days in filing a Notice of Motion.
Whether the Notice of Motion should be made absolute despite the delay.
Whether the appeal requires adjudication on its merits at this stage.
Commissioner of CGST and Central Excise
M/s. U.S.V. Ltd.
A.S. Oka
M.S. Sanklecha
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
