The Commissioner Cgst And Cx, Thane Rural v. Akasha Syncotex Ltd.

Uday S. Jagtap 392-18-NMA-17=.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 392 OF 2018 IN CENTRAL EXCISE APPEAL (L) NO. 145 OF 2017 The Commissioner CGST & CX, Thane Rural .. Applicant In the matter between The Commissioner CGST & CX, Thane Rural .. Appellant v/s.

M/s. Akasha Syncotex Ltd.

..Respondent Mr. M. Dwivedi for the applicant / orig. appellant Mr. Ramnath Prabhu I/b P.K. Shetty for the respondent CORAM : M.S. SANKLECHA & RIYAZ I. CHAGLA, J.J.

DATED : 21st SEPTEMBER, 2018.

P.C.

1.

This motion has been taken out for condonation of 431 days delay in filing an appeal from the order dated 17th February, 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal).

2.

Mr. Prabhu, learned Counsel appearing for the respondent opposes the application for condonation of delay. Digitally signed by Uday Shivaji Jagtap Date:

2018.09.25 12:01:20 +0530 Uday Shivaji Jagtap

Uday S. Jagtap 392-18-NMA-17=.doc 3.

We have perused the affidavit-in-support of this motion of Mr. Venkatesh Jadhav, Additional CGST & CX, Mumbai. The only reason stated in the affidavit in support of motion is that the officer of the respondent inadvertently missed the last date of filing the appeal i.e. on 17th September, 2016. The reason stated in the affidavit is that in view of the goods and service tax being implemented from July, 2017, the Officers of the Revenue were involved in training etc. According to us, no sufficient reason is made out to condone the delay. 4.

There is no satisfactory explanation for condonation of the delay. Accordingly, motion is dismissed.

5.

In view of the dismissal of this motion, the appeal also does not survive.

(RIYAZ I. CHAGLA, J.) (M.S. SANKLECHA, J.)