Mis. Broadridge Financial Solutions India Pvt. Ltd. v. Additional Secretary, Government Of India & ANR.

$~45 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10072/2018 MIS. BROADRIDGE FINANCIAL SOLUTIONS INDIA PVT. LTD. ..... Petitioner Through: Appearance not given.

versus ADDITIONAL SECRETARY, GOVERNMENT OF INDIA & ANR. ..... Respondents Through: Mr. Jasmeet Singh, CGSC for R-1.

Mr. Sanjeev Narula, CGSC with Ms. Sonu Bhatnagar, Sr. Standing Counsel & Mr. Vaibhav Joshi, Adv.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R

% 25.09.2018 Issue notice.

Mr. Sanjeev Narula, Central Government Standing Counsel accepts notice on behalf of the respondents.

The petitioner has challenged the order dated 12.03.2018 made by the Principal Commissioner & Additional Secretary to the Government of India in revision application denying the input rebate of the services for Business Auxiliary Services. The Central Government vide impugned order rejected the revision application on the ground that it was delayed by 41 days and that no sufficient cause was shown for the delay. We have considered the

submissions and also gone through the material and are of the opinion that having regard to the facts and circumstances, the respondent should consider the revision application under Section 35EE of the Central Excise Act on the merits in the larger interest of justice. The delay is directed to be condoned. The Revisionary authority i.e. the Principal Commissioner & Additional Secretary to the Government of India shall hear the matter on its merits and pass a reasoned order expeditiously, preferably within 10 weeks, after giving sufficient opportunity to the petitioner.

The writ petition is allowed in the above terms. S. RAVINDRA BHAT, J A. K. CHAWLA, J SEPTEMBER 25, 2018/akv