The Commissioner of CGST & Central Excise, Daman Commissionerate Versus Jai Corporation Ltd.
Central Excise
2018 (9) TMI 1134 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 7-9-2018
NOTICE OF MOTION NO. 247 OF 2018 IN CENTRAL EXCISE APPEAL (L) NO. 122 OF 2015
Central Excise
M.S. SANKLECHA AND RIYAZ IQBAL CHAGLA, JJ.
\nMr. Pradeep S. Jetly, Advocate a\/w. Mr. J. B. Mishra for the Applicant
\nP.C.
\n1. None appears for the Respondent despite service of notice.
\n2. This application seeks condonation of 746 days delay in filing this Motion to sets aside the self-operating order dated 10.12.2015 passed by the Prothonotary and Senior Master, rejecting the applicant's appeal under Rule 986 of the Bombay High Court (<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2.2015. 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 why it was not visited earlier. The reason given by the department is not a sufficient explanation for the delay caused in moving this Motion. In fact it evidences negligence on the part of the applicant. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 the Court to be lenient and liberal and pardon them every time. It is this approach of the Revenue officials which is not only strongly deprecated in the earlier order but this Court has refused to uphold it after it was noticed that this is the position in almost every matter.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Commissioner of CGST & Central Excise, Daman Commissionerate Versus Jai Corporation Ltd.Central Excise2018 (9) TMI 1134 – BOMBAY HIGH COURT – TMIBOMBAY HIGH COURT – HCDated:- 7-9-2018NOTICE OF MOTION NO. 247 OF 2018 IN CENTRAL EXCISE APPEAL (L) NO. 122 OF 2015 Central ExciseM.S. SANKLECHA AND RIYAZ IQBAL CHAGLA, JJ. Mr. Pradeep S. Jetly, … Continue reading “The Commissioner of CGST & Central Excise, Daman Commissionerate Versus Jai Corporation Ltd.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13846","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13846","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13846"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13846\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. In fact, this court in Commissioner of Income Tax Vs. Reliance Industries Ltd. (2017) 84 Taxmann.com 313 has observed as under :
\n“8. We have found that if the number of appeals filed by the Revenue are approximately thousand per year or more, then, we expect the Revenue <\/p>\n
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\n5. The aforesaid observations apply on all fours to the present facts. The transfers of the officers of the department does not absolve the Revenue from prosecuting its appeal with sincer<\/p>\n
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