Gujarat High Court
M/S Century Copper Rod Pvt. Ltd. vs The Assistant Commissioner, Central ... on 10 August, 2021
Author: Vikram Nath
Bench: Vikram Nath, Biren Vaishnav
C/SCA/8225/2020 ORDER DATED: 10/08/2021
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 8225 of 2020
With
R/CIVIL APPLICATION NO. 1555 of 2020
In TAX APPEAL NO. 139 of 2020
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M/S CENTURY COPPER ROD PVT. LTD.
Versus
THE ASSISTANT COMMISSIONER, CENTRAL EXCISE AND SERVICE TAX
DIVISION II SURAT 1
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Appearance:
MR D K TRIVEDI(5283) for the Petitioner(s) No. 1,2
MR NIKUNT K RAVAL(5558) for the Respondent(s) No. 1,2
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CORAM:HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM
NATH
and
HONOURABLE MR. JUSTICE BIREN VAISHNAV
Date : 10/08/2021
COMMON ORAL ORDER
(PER : HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM NATH) ORDER IN CIVIL APPLICATION NO.1555 OF 2020 :
1. We have heard Shri Nikunt Raval, learned counsel for the appellant in Tax Appeal No.139 of 2020 on delay condonation matter and Shri D.K.Trivedi, learned counsel appearing for the respondent - assessee.
2. Delay of 90 days has been reported by the Registry.
Although the application filed under Section 5 of the Limitation Act and the affidavit filed in support thereof did not satisfactorily explain the delay, however, in the rejoinder affidavit filed by the Department, the delay has been satisfactorily explained. Although Shri Trivedi has taken an objection that the additional facts mentioned in the rejoinder affidavit may not be taken into consideration for treating the Page 1 of 2 Downloaded on : Wed Aug 11 05:12:29 IST 2021 C/SCA/8225/2020 ORDER DATED: 10/08/2021 delay to have been satisfactorily explained, but we feel that once it has come on record and we are convinced that the delay has been satisfactorily explained, we are not sustaining the objection raised by Shri Trivedi.
3. Accordingly, the delay is condoned. The Civil Application stands allowed. Let the appeal be registered on regular side and be listed for admission after two weeks i.e. on 31.08.2021.
ORDER IN SPECIAL CIVIL APPLICATION No.8225 of 2020 :
List the matter on 31.08.2021.
(VIKRAM NATH, CJ) (BIREN VAISHNAV, J) GAURAV J THAKER Page 2 of 2 Downloaded on : Wed Aug 11 05:12:29 IST 2021