In an appeal, the High Court of Bombay dismissed an appeal by the Revenue Commissioner to set aside the completion order of the Board.
The notice of motion is made absolute in terms of prayer clause (a).
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.
214-19-NMA-14=.doc
Uday S. Jagtap
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO. 214 OF 2019 IN
CENTRAL EXCISE APPEAL NO. 29 OF 2019
Specific Alloys Pvt. Ltd. .. Applicant In the matter between Specific Alloys Pvt. Ltd. .. Appellant
v/s. The Commissioner of Central Tax, Pune-I Commissionerate .. Respondent
Mr. Jas Sanghvi a/w Divyasha Mathur I/b Max Legal for the applicant Mr. Karan Adik a/w Mr. Ram Ochani for the respondent
CORAM : A.S. OKA & M.S. SANKLECHA, J.J.
DATED : 9th APRIL, 2019
P.C.
1 of 2
214-19-NMA-14=.doc
Uday S. Jagtap
said order was received by the applicant on 29th September, 2018. Thus, time of about 186 days was spent in filing and prosecuting the application for rectification. Hence, there is sufficient explanation for delay of 186 days. Sufficient cause is made out.
(M.S. SANKLECHA, J.)
(A. S. OKA, J.)
2 of 2
1 issue framed by the court
Whether sufficient cause has been made out for condoning the delay of 186 days in filing the application.
Specific Alloys Pvt. Ltd.
The Commissioner of Central Tax, Pune-I
A.S. OKA
M.S. SANKLECHA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
