Supreme Court - Daily Orders
Commissioner Of Central Excise And ... vs M/S Neo Structo Construction Ltd. on 16 July, 2021
Bench: Sanjay Kishan Kaul, Hemant Gupta
1
ITEM NO.8 Court 7 (Video Conferencing) SECTION XVII-A
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
CIVIL APPEAL Diary No(s). 29058/2020
(Arising out of impugned final judgment and order dated 18-03-2010
in AN No. 189/2007 18-03-2010 in AN No. 191/2007 passed by the
Custom Excise Service Tax Appellate Tribunal, West Zonal Bench At
Ahmedabad)
COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS SURAT 1 Petitioner(s)
VERSUS
M/S NEO STRUCTO CONSTRUCTION LTD. Respondent(s)
( IA No.12176/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT and IA No.12175/2021-STAY APPLICATION and IA
No.12174/2021-CONDONATION OF DELAY IN FILING APPEAL )
Date : 16-07-2021 This petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE SANJAY KISHAN KAUL
HON'BLE MR. JUSTICE HEMANT GUPTA
For Petitioner(s) Mr. Vikramjit Banerjee, ASG
Mr. Rupesh Kumar, Adv.
Ms. Swarupama Chaturvedi, Adv.
Ms. Priyanka Das, Adv.
Mr. Merusagar Samantray, Adv.
Mr. Akshay Amritanshu, Adv.
Mr. Sharath Nambiar, Adv.
Mr. M.K. Maroria, Adv.
Mr. B. Krishna Prasad, AOR
For Respondent(s) Ms. Charanya Lakshmikumaran, AOR
Mr. Aditya Bhattacharya, Adv.
Ms. Apeksha Mehta, Adv.
Ms. Mounica Kasturi, Adv.
UPON hearing the counsel the Court made the following
O R D E R
Signature Not Verified IA No.12174/2021-CONDONATION OF DELAY IN FILING APPEAL Digitally signed by Anita Malhotra Date: 2021.07.20 17:38:38 IST Reason: On hearing learned counsel for the parties it transpires that though the appellant have not filed the High Court order, against the order dated 2 18.03.2010, an appeal was preferred before the High Court of Gujarat and ten years later it was realized that the said remedy was not the appropriate remedy but that the appeal was to be filed before this Court. It is in view thereof that appeal was withdrawn and the present appeal has been filed. The delay of ten years has occasioned on account of that reason.
In view of the aforesaid, the delay is condoned and the application is allowed. CIVIL APPEAL Diary No(s). 29058/2020 It is accepted by both the learned counsel for the parties that relating to the same assessee on a similar issue in another case is pending in which notice has been issued.
Issue notice.
Tag with Diary No.28900/2020.
(ASHA SUNDRIYAL) (POONAM VAID) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)