The High Court extended time for petitioners, who are husband and wife, to file an appeal against an excise order. The court accepted their plea of the husband's serious illness preventing timely filing in a previous proceeding and granted a further six weeks.
Granted a further period of six weeks to the petitioners to file 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.
W.P.(MD) Nos.7191 and 7192 of 2023
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 05.04.2023
CORAM:
THE HONOURABLE MS.JUSTICE P.T.ASHA
W.P.(MD) Nos.7191 and 7192 of 2023 and W.M.P.(MD) Nos.6783 and 6784 of 2023
W.P.(MD) No.7191 of 2023:
M.S.Baddeeudeen, Proprietress of M/s.Ambaa & Co., No.299A/1, Seethakathi Street, Ambaa Nagar, Samanathapuram, Rajapalayam-626 117.
.. Petitioner
Vs.
The Assistant Commissioner of Central Excise and Service Tax, No.1/15, Shenbagathoppu Road, Rajapalayam-626 117. .. Respondent
Prayer :- Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorari, calling for the records pertaining to the impugned order passed by the respondent in C.No.V/ST/15/59/2015-Adjn.(HQrs) dated 24.03.2017 and quash the same.
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W.P.(MD) Nos.7191 and 7192 of 2023
W.P.(MD) No.7192 of 2023:
S.Arifa, Proprietress of M/s.Ambaa & Co., No.299A/1, Seethakathi Street, Ambaa Nagar, Samanathapuram, Rajapalayam-626 117.
.. Petitioner
Vs.
The Assistant Commissioner of Central Excise and Service Tax, No.1/15, Shenbagathoppu Road, Rajapalayam-626 117.
.. Respondent
Prayer :- Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorari, calling for the records pertaining to the impugned order passed by the respondent in C.No.V/ST/15/58/2015-Adjn.(HQrs) dated 25.03.2017 and quash the same.
In both W.Ps.
For Petitioner : Mr.R.Krishnamoorthy For Respondent : Ms.S.Raghavendre Junior Standing Counsel
COMMON ORDER
The petitioners in both the writ petitions are the husband and wife. Earlier, the petitioner in W.P.(MD) No.7192 of 2023, who had filed
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W.P.(MD) Nos.7191 and 7192 of 2023
W.P.(MD) Nos.16757 and 16758 of 2018 on the file of this Court challenging the very same orders, had been granted six weeks time to file appeal and on this basis, the writ petitions had been dismissed. The order was passed on 22.03.2021 and the affidavit filed in support of W.P.(MD) No.7192 of 2023 would show that the petitioner in that writ petition has received the order copy on the very same day. However, it is her case that her husband (petitioner in W.P.(MD) No.7191 of 2023) had fallen serious ill and was admitted in the hospital and apart from her, there is no one to take care of him. Therefore, two of them could not take steps to file the appeal within the time granted.
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W.P.(MD) Nos.7191 and 7192 of 2023
clear that in the event of the petitioner not filing the appeal(s) within the stipulated time, it is open to the respondent to initiate recovery proceedings. No costs. Consequently, connected miscellaneous petitions are closed.
05.04.2023
NCC : Yes/No Index : Yes/No Internet : Yes abr
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W.P.(MD) Nos.7191 and 7192 of 2023
To
The Assistant Commissioner of Central Excise and Service Tax, No.1/15, Shenbagathoppu Road, Rajapalayam-626 117.
Page 5 of 6
W.P.(MD) Nos.7191 and 7192 of 2023
P.T.ASHA, J.
abr
W.P.(MD) Nos.7191 and 7192 of 2023
Dated: 05.04.2023
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2 issues framed by the court
Whether petitioners can be granted an extension of time to file an appeal given their demonstrated failure to do so in a previous interim order.
Whether humanitarian grounds such as serious illness justify granting a fresh period to file the statutory appeal.
M.S.Baddeeudeen
S.Arifa
The Assistant Commissioner of Central Excise and Service Tax
P.T.Asha
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
