Aarati Somesh Mehra v. The Commissioner, Central Excise, Custom And Service Tax, Vapi

8 NMA 626 OF 2016.doc vks

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.626 OF 2016 IN CENTRAL EXCISE APPEAL (L) NO.50 OF 2016 Aarati Somesh Mehra through her C.A. Somesh Ramesh Mehra .... Applicant.

V/s.

The Commissioner, Central Excise, Customs and Service Tax, Vapi .... Respondent Mr. Prakash Shah a/w Mr. Jas Sanghavi I/by M/s PDS Legal, for the applicant.

Mr. A.S. Rao, for the Respondent.

CORAM : S.C. DHARMADHIKARI & DR. SHALINI PHANSALKAR-JOSHI, JJ.

DATE : 2 nd MAY, 2016.

P.C. :

Having heard both sides, we find that the reasons set out for the delay namely, medical ailment of the sole proprietor constitutes sufficient cause for the delay in filing this appeal. The delay of 270 days, is thus, explained and the explanation is supported by medical evidence. Notice of Motion is, therefore, made absolute in terms of prayer clause (a). No order as to costs.

[DR. SHALINI PHANSALKAR-JOSHI, J.] [S.C. DHARMADHIKARI, J.] 1/1