Gujarat High Court
M/S Bhairav Rolling Mills Pvt. Ltd vs Commissioner Of Central Excise, ... on 1 March, 2019
Author: Harsha Devani
Bench: Harsha Devani, A. P. Thaker
C/TAXAP/31729/2018 IA ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
CIVIL APPLICATION (FOR CONDONATION OF DELAY) NO. 1 of 2018
In F/TAX APPEAL NO. 31729 of 2018
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M/S BHAIRAV ROLLING MILLS PVT. LTD Versus COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD - III =============================================================== Appearance:
MR.ADITYA J PANDYA for the Applicant MR MITESH AMIN, ADVOCATE for the Respondent. ================================================================ CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI and HONOURABLE DR.JUSTICE A. P. THAKER Date : 01/03/2019 IA ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. By this application under section 5 of the Limitation Act, 1963, the applicant seeks condonation of delay of 42 days caused in filing the captioned tax appeal against, wherein the order dated 7.3.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, at Ahmedabad in Appeal No.E/11769/2017-SM is subject matter of challenge.
2. Heard Mr. Aditya Pandya, learned advocate for the applicant and Mr. Mitesh Amin, learned senior standing counsel for the respondent.
3. Having regard to the submissions advanced by the learned advocates for the respective parties and more Page 1 of 2 Downloaded on : Tue Jun 25 05:09:35 IST 2019 C/TAXAP/31729/2018 IA ORDER particularly, considering the averments made in the memorandum of application, the court is of the view that the delay caused in filing the tax appeal has been sufficiently explained.
4. The application, therefore, succeeds and is, accordingly, allowed. The delay caused in filing the tax appeal is hereby condoned. Rule is made absolute accordingly with no order as to costs.
(HARSHA DEVANI, J) (A. P. THAKER, J) B.U. PARMAR Page 2 of 2 Downloaded on : Tue Jun 25 05:09:35 IST 2019