The Commissioner Of Central Tax And Central Excise, Mumbai Central v. Idea Cellular Ltd.

Priya Soparkar 41 nma 322-18 in cexal 29-18-o-k IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 322 OF 2018 IN CENTRAL EXCISE APPEAL (L) NO.29 OF 2018 The Commissioner of CGST & Central Excise, Mumbai Central Commissionerate. ... Applicant/Appellant V/s.

M/s Idea Cellular Ltd.

... Respondent --- Mr.Pradeep S.Jetly with Mr.J.B.Mishra for the Applicant/ Appellant.

Ms.Pragya Koolwal i/by M/s UBR Legal for the Respondent. --- CORAM : AKIL KURESHI AND SARANG V. KOTWAL, JJ.

DATE : APRIL 26, 2019.

P.C.:- 1.

This notice of motion is taken out for condonation of delay of 204 days in filing the Central Excise Appeal. Heard learned counsel for the parties. Learned counsel for the respondent raised the issue of territorial jurisdiction. According to her the jurisdiction may not lie to this Court. We have heard both sides. The debatable issue of jurisdiction can be considered at the time of admission of the appeal. For the time being, for the reasons

Priya Soparkar 41 nma 322-18 in cexal 29-18-o-k mentioned in the affidavit-in-support of the notice of motion, we condone the delay. Notice of motion is made absolute in terms of prayer clause (a).

(SARANG V. KOTWAL, J.) (AKIL KURESHI, J.) ....