Calcutta High Court
Commissioner Of Central Excise vs M/S. G. E. C. Alstom [India] Ltd on 16 May, 2011
Author: Bhaskar Bhattacharya
Bench: Bhaskar Bhattacharya
CEXA No. 4 of 2003
GA No. 161 of 2011
GA No. 160 of 2011
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction [Income Tax]
ORIGINAL SIDE
COMMISSIONER OF CENTRAL EXCISE,CAL-III
Versus
M/S. G. E. C. ALSTOM [INDIA] LTD.
For Appellant : Mr. K. K. Maity, Advocate
BEFORE:
The Hon'ble JUSTICE BHATTACHARYA
The Hon'ble JUSTICE DR. SAMBUDDHA CHAKRABARTI Date : 16th May, 2011.
After hearing the learned advocate for the petitioner and after going through the explanation given in the application for restoration, we find that sufficient cause has been made out for non-appearance of the learned advocate on 5th August, 2010 when the matter was dismissed for default at the 'new application' stage. We, thus, allow the application for restoration.
We are also convinced that sufficient cause has been made out for not filing the application for restoration within the period of limitation.
We, thus, also condone the delay in filing the application. 2 Let the matter appear under the heading 'new application' on 18.5.2011.
Urgent photostat certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.
(BHATTACHARYA, J.) (DR. SAMBUDDHA CHAKRABARTI, J.) sm AR[CR]