Commr. of C. Ex., Cus. and Service Tax vs Prem Conductors Pvt. Ltd.

N.V. Anjaria, J.—Heard learned Advocate Mr. Gaurang Bhatt for the applicant. The present application is filed seeking condonation of delay of 425 days in filing a restoration application being O.J. Misc. Civil Application No. (st.) 739 of 2012. That O.J.M.C.A. was filed by the applicant as the main Tax Appeal No. 2579 of 2010 came to be dismissed by order dated 15th December, 2010 as the applicant-appellant failed to remove the office objection.

It is submitted before us by learned advocate for the applicant that office objection was regarding non-supply of legible typed copies of certain annexures, but the applicant remained under an impression that those requirements were complied with. On coming to know that the appeal had stood dismissed, the restoration application was filed resulting into delay of 425 days in filing of the same.

The reasons for delay are spelt out in the application more particularly in para 4 thereof. Having heard learned advocate and considering the reasons stated in the application, we are satisfied that the delay in filing restoration application occasioned unintentionally and failure to remove the office objection could be said to be inadvertent. The main Tax Appeal was, therefore, dismissed even before it could be considered for admission by the Court. Therefore there was no question of other side appearing in the matter. The other side was not given any notice and appeal was dismissed at the stage of removal of office objection. In the above circumstances, the Civil Application is allowed. Delay of 425 days in preferring O.J.M.C.A. No. (Stamp) 739 of 2012 is condoned. Registry to notify the O.J.M.C.A. in question.