High CourtsDivision Bench(2010) 01 GUJ CK 0027

Commr. of C. Ex. and Cus. vs Jogibhai Govindbhai Patel

Gujarat High Court · Decided on 21 January 2010 · Citation: (2010) 258 ELT 173

HON’BLE JUDGES
Rajesh H Shukla, J · K.A. Puj, J
CASE NUMBER
Misc. Civil Application No. 6 of 2010 in Tax Appeal Stamp Number No. 394 of 2009 and Miscellaneous Civil Application No''s. 7-11 of 2010 in Tax Appeal Stamp No''s. 395, 397, 398-400 of 2009

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Judgment

16 paragraphs · 281 words

K.A. Puj, J.—The applicant-Commissioner of Central Excise & Customs, Daman has filed these applications for restoration of Tax Appeal

stamp Nos. 394, 397, 395, 398, 299 & 400 of 2009 to the file of this Court. The applicant has also prayed for condonation of delay of 116 days

caused in filling all these applications for restoration of the Tax Appeals.

2.

There are certain office objections in the Tax Appeal which were ordered to be removed by this Court vied order dated 27-8-2009, within two

weeks from the date of the said order. The Court has made it clear that if the office objections were not removed by that time, the matter would

stand dismissed for want of prosecution. Since the office objections were not removed, all these matters were dismissed for want of prosecution.

3.

Mr. R.M. Chhaya, learned Standing Counsel appearing for the applicant has submitted that because of communication gap of the office of the

applicant and his clerk, office objections which were minor in nature could not be removed in time. Hence, the order was passed dismissing the

appeals.

4.

We have considered the submissions and found substance therein. Delay has also been properly explained. Accordingly, all these Misc. Civil

Applications are allowed. Tax Appeals are restored to file on condition that the office objections will be removed by the applicant on or before

25-1-2010.

5.

If the office objections are removed on or before 25-1-2010, office is directed to place all these Tax Appeals for admission hearing on 27-1-

2010, after giving them pakka number.

6.

All these applications are accordingly disposed of.

7.

Registry is directed to place copy of this order in each application.