The Commissioner Of Cgst And Central Excise) Mumbai East Commissionerate v. Cnh Industrial (India) Pvt.Ltd.(Erstwhile New Holland Fiat (India)Ltd.)

Uday S. Jagtap 331-18-NMA-11=.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 331 OF 2018 IN CENTRAL EXCISE APPEAL (L) NO. 51 OF 2018 The Pr. Commissioner of CGST & Central Excise, Mumbai East Commissionerate .. Applicant In the matter between The Pr. Commissioner of CGST & Central Excise, Mumbai East Commissionerate .. Appellant v/s.

CNH Industrial (India) Pvt. Ltd.

(Erstwhile M/s. New Holland Fiat (India) Ltd.

..Respondent Mr. Pradeep Jetly a/w Mr. J.B. Mishra for the applicant / orig. appellant None for the respondent CORAM : M.S. SANKLECHA & RIYAZ I. CHAGLA, J.J.

DATED : 14th SEPTEMBER, 2018.

P.C.

1.

None appears for the respondent despite service. 2.

This motion seeks condonation of 213 days delay in filing the accompanying appeal from the order dated 2nd February, 2017 passed by the Customs, Excise and Service Tax Tribunal. 3.

We have perused the affidavit dated 13th March, 2018 of Mr. Ramesh Vajge, Assistant Commissioner, CGST and CE, Mumbai East Commissionerate. We find that the reasons stated for the delay in Digitally signed by Uday Shivaji Jagtap Date:

2018.09.17 17:10:08 +0530 Uday Shivaji Jagtap

Uday S. Jagtap 331-18-NMA-11=.doc filing the appeal was on the ground that there was change in the name of the respondent assessee which led to the change of the Commissionerate in charge of the respondent assessee. Consequently, files had to be transferred to the jurisdictional Commissionerate in view of the change in the name. We find that the reasons indicated in support of the motion sufficiently explain the delay in filing the accompanying appeal.

4.

Accordingly, motion is allowed in terms of prayer clause (a). (RIYAZ I. CHAGLA, J.) (M.S. SANKLECHA, J.)