The Commissioner Of Central Tax And Central Excise v. Ceat Ltd

Uday S. Jagtap 571-18-NMA-77=.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 571 OF 2018 IN CENTRAL EXCISE APPEAL (L) NO. 115 OF 2018 The Commissioner of CGST & Central Excise, Navi Mumbai .. Applicant In the matter between The Commissioner of CGST & Central Excise, Navi Mumbai .. Appellant v/s.

M/s. CEAT Ltd.

.. Respondent Mr. Pradeep S. Jetly a/w Mr. J.B. Mishra for the applicant / orig. appellant Ms. Ankita Vashistha I/b UBR Legal for the respondent CORAM : AKIL KURESHI & M.S. SANKLECHA, J.J.

DATED : 7th DECEMBER, 2018.

P.C.

1.

This motion has been taken out for condonation of 205 days delay in filing the appeal from the order dated 28th April, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal). 2.

We have perused the affidavit in support of the motion filed by Mr. Ghanisht Yasu, Asstt. Commissioner of CGST & CX, Navi Mumbai

Uday S. Jagtap 571-18-NMA-77=.doc and are satisfied with the reasons indicated therein for condonation of delay. This was particularly in view of the introduction of GST w.e.f. 01.07.2017 leading to reorganization, shifting of records which resulted in delay.

3.

In the above view, the motion is allowed in terms of prayer clause (a).

(M.S. SANKLECHA, J.) (AKIL KURESHI, J.)