K.Murugan vs The Commissioner Of Central Excise ... on 21 August, 2023
4. The learned counsel appearing for the respondents submitted that there
is a huge delay of 455 days. But learned counsel appearing for the petitioner
relied on the judgment rendered by the Gujarat High Court in the case of
M/s. Manjeet Cotton Private Limited Vs Commissioner of State Tax in
R/Special Civil Application No.16857 of 2022 dated 15.12.2022 and the
relevant portion of the order is extracted hereunder: