2018 (9) TMI 1134 – BOMBAY HIGH COURT – TMI – Condonation of delay in filing this motion – reason for delay is failure to remove office objections on or before 07.01.2016.
–
Held that:- The transfers of the officers of the department does not absolve the Revenue from prosecuting its appeal with sincerity and vigilantly. The reasons given in the affidavit in support of the Motion do not inspire confidence and it evidences the casual manner in which the Revenue prosecutes its appeal before this court – there is no reason to condone the delay of 746 days for setting aside the order dated 10.12.2015 passed by the Prothonotary and Senior Master.
–
The Notice of Motion is dismissed. – NOTICE OF MOTION NO. 247 OF 2018 IN CENTRAL EXCISE AP
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
; Central Excise, Daman dated 16.02.2018. The only reason for the delay of 746 days, as set out in the affidavit is the frequent transfers of officers of the applicant department. In that view the follow up of this appeal after its filing, it states, is lost sight of and is, therefore, could not be pursued. It is stated that as new GST Act, 2017 came into force, the entire department concerned was reconstituted and no proper steps could be taken to get set aside the order dated 10.12.2015. Although the affidavit states that the department learnt about dismissal of the appeal some time in December, 2017 on the official website of this court, no particulars of how and in what circumstances the website of the court was visited and the reason w
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ding the cases by taking a periodical review of the proceedings or appeals lodged in this Court. They hand over the papers to Advocates and thereafter are not bothered about the outcome of these appeals. It is for the Revenue or the Department to take the necessary action but they do not feel obliged to do so. They expect this Court to condone serious lapses in their functioning by accepting above cause as sufficient. The cause as set out and the explanation as forwarded today, on affidavit and belatedly, reflects total negligence and callousness of the Revenue officials. Their attitude shows that they are not at all vigilant and interested in pursuing the cases filed by the Department involving a tax effect of crores of rupees. They expect
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =