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OJCA/448/2010 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
CIVIL
APPLICATION No. 448 of 2010
In
STAMP
NUMBER No. 2538 of 2010
======================================
COMMISSIONER,
CENTRAL EXCISE & CUSTOMS - Applicant
Versus
M/S
B S G K SHASTRY - Respondent
======================================
Appearance
:
MR
DARSHAN M PARIKH for Applicant.
None for
Respondent.
======================================
CORAM
:
HONOURABLE
MR.JUSTICE K.A.PUJ
and
HONOURABLE
MS.JUSTICE H.N.DEVANI
Date
: 13/10/2010
ORAL ORDER
(Per
: HONOURABLE MR.JUSTICE K.A.PUJ)
The
applicant Commissioner of Central Excise and Customs, Rajkot has
filed this application for condonation of delay of 411 days in
filing appeal against the order passed by the Tribunal on 26.12.2008
in so far as it refers to Appeal No. ST/121/2008.
Mr.
Darshan Parikh, learned Senior Standing Counsel appearing for the
applicant has submitted that in fact, the appeal was filed in time
i.e. Tax Appeal No.1638 of 2009. However, the said appeal was
filed against the CESTAT order passed in two separate appeals.
Since in one Tax Appeal, two orders passed in two appeals by the
CESTAT cannot be challenged, the applicant has filed separate appeal
for the other order passed in the appeal by the CESTAT and in this
process, technically there is delay of 411 days. However, one
composite appeal is in time. Hence, there may not be any delay. He
has, therefore, submitted that the present application may be
allowed and the Registry may be directed to give pakka number to the
Tax Appeal.
Since
the composite appeal is filed in time, we are of the view that there
is no delay and hence, the present application is allowed only on
this ground.
Registry
is directed to give pakka number to Tax Appeal (Stamp) No.2538 of
2010 and after giving pakka number to the said Tax Appeal, notice
for final disposal be issued on the respondent making it returnable
on 27.10.2010. It is open for the appellant to serve the respondent
by Regd. Post AD / Speed Post.
Sd/-
[K. A. PUJ, J.]
Sd/-
[HARSHA DEVANI, J.]
Savariya
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