{"id":166452,"date":"2008-07-28T00:00:00","date_gmt":"2008-07-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-ms-on-28-july-2008"},"modified":"2016-04-09T16:37:27","modified_gmt":"2016-04-09T11:07:27","slug":"commissioner-vs-ms-on-28-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-ms-on-28-july-2008","title":{"rendered":"Commissioner vs M\/S on 28 July, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs M\/S on 28 July, 2008<\/div>\n<div class=\"doc_author\">Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nOJCA\/394\/2006\t 7\/ 7\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nCIVIL\nAPPLICATION No. 394 of 2006\n \n\nIn\n\n\n \n\nTAX\nAPPEAL [STAMP NUMBER] No. 3526 of 2006\n \n\nwith\n \n\nTAX\nAPPEAL [STAMP NUMBER] No. 3526 of 2006\n \n\n \n \n==========================================\n\n\n \n\nCOMMISSIONER,\nCENTRAL EXCISE &amp; CUSTOMS - Applicant(s)\n \n\nVersus\n \n\nM\/S.\nGUJARAT ALKALIES &amp; CHEMICALS LTD. - Respondent(s)\n \n\n=========================================\n \nAppearance : \nMR\nPURVISH J MALKAN for Applicant(s) : 1, \nMR\nHASIT DILIP DAVE for Respondent(s) :\n1, \n==========================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE D.A.MEHTA\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS.JUSTICE H.N.DEVANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 28\/07\/2008 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE D.A.MEHTA)<\/p>\n<p>This<br \/>\n\tapplication seeks condonation of delay of 280 days in preferring the<br \/>\n\tTax Appeal in the following circumstances.\n<\/p>\n<p>An<br \/>\n\torder came to be made by Customs, Excise &amp; Service Tax Appellate<br \/>\n\tTribunal on 14.6.2005.  The said order was received by the applicant<br \/>\n\trevenue on 18.8.2005.  As per provisions of law, the appeal before<br \/>\n\tthis High Court was required to be filed on or before 14.2.2006.  It<br \/>\n\tis the case of the applicant that the applicant could not prefer the<br \/>\n\tappeal in time because the Tribunal in its order dated 14.6.2005 had<br \/>\n\tnot mentioned full facts of the case, nor had discussed the main<br \/>\n\tissue involved and hence, by mistake, a decision was taken not to<br \/>\n\tfile appeal against the order of Tribunal, and only subsequently on<br \/>\n\tlearning full facts of the case, it was realized that the order of<br \/>\n\tTribunal was wrong.\n<\/p>\n<p>This<br \/>\n\tapplication was resisted by the respondent assessee by tendering an<br \/>\n\taffidavit in-reply dated 23rd October, 2007.  Therefore,<br \/>\n\tthe applicant filed an additional affidavit dated 26th<br \/>\n\tDecember, 2007.\n<\/p>\n<p>After<br \/>\n\thearing the parties, the Court called upon the applicant to bring<br \/>\n\tbetter particulars on record as the Court was not, prima facie,<br \/>\n\tsatisfied with the cause shown for the delay.  Accordingly, the<br \/>\n\tapplicant has tendered further additional affidavit dated 24.7.2008.\n<\/p>\n<p>\tHeard the learned<br \/>\n\tcounsel for the applicant and the learned advocate for the<br \/>\n\trespondent.  Learned counsel for the applicant has reiterated the<br \/>\n\taverments made in the affidavits.\n<\/p>\n<p>\tAfter hearing the<br \/>\n\tparties, it becomes apparent that no sufficient cause is shown for<br \/>\n\tcondoning the delay in question.  The relevant paragraphs of the<br \/>\n\taffidavit dated 24.7.2008 made by the applicant read as under:\n<\/p>\n<p>?S[4]\t\tI say and<br \/>\nsubmit that the order of the Hon&#8217;ble Tribunal was received by the<br \/>\ndepartment on 18.08.2005.  Immediately thereafter, the office of the<br \/>\nCommissioner, Central Excise and Customs, Vadodara ?  II had called<br \/>\nupon the records of the case and report from the concerned division<br \/>\non the very same day i.e. on 18.08.2005.  Annexed hereto and marked<br \/>\nas Annexure-A is the copy of the letter dated 18.08.2005.\n<\/p>\n<p>[5]\t\tThe order was<br \/>\nthereafter accepted by my predecessor on 22.08.2005, which was<br \/>\nintimated to appropriate division by a letter dated 23.08.2005.<br \/>\nAnnexed hereto and marked as Annexure-B is the copy of the letter<br \/>\ndated 23.08.2005.\n<\/p>\n<p>[6]\t\tThereafter, the<br \/>\nrespondent assessee was pursuing the matter and had taken further<br \/>\ncredit on the basis of the order of the Hon&#8217;ble Tribunal, for the<br \/>\npast period from August 1998 to February 2000, the fact of which came<br \/>\nto the notice of the department on 03.08.2006 and the matter was<br \/>\nconsidered again by examining the order of the Hon&#8217;ble Tribunal.  On<br \/>\n21.08.2006, a decision was taken to file an appeal before this<br \/>\nHon&#8217;ble Court, considering that the judgement on which Hon&#8217;ble<br \/>\nTribunal has relied upon is not applicable to the present case.\n<\/p>\n<p>[7]\t\tI humbly submit<br \/>\nthat the applicant was not at all negligent in preferring the appeal,<br \/>\nbut there occurred a mistake in the interpretation of the order on<br \/>\nthe part of the department earlier, which has caused the delay in<br \/>\napproaching this Hon&#8217;ble Court by way of tax appeal.??\n<\/p>\n<p>\tThe aforesaid<br \/>\n\taverments establish that the Commissioner took a conscious decision<br \/>\n\ton 22.8.2005 to accept the order made by the Tribunal and such a<br \/>\n\tfact was conveyed to the Range Officer vide communication dated<br \/>\n\t23.8.2005.  The Annexures placed along with the aforesaid affidavit<br \/>\n\tindicate that vide communication dated 18.8.2005, the Office of the<br \/>\n\tCommissioner of Central Excise had, before taking a conscious<br \/>\n\tdecision, called for the entire case records along with a copy of<br \/>\n\tshow cause notice, order in-original etc., for ascertaining whether<br \/>\n\tthe order made by Tribunal was to be accepted or not.  In fact, the<br \/>\n\tsaid communication also refers to the amount of duty and penalty<br \/>\n\tparticulars and calls upon the Range Officer to supply the same to<br \/>\n\tthe Office of the Commissioner.  Thus, it is clear that, after<br \/>\n\tconsidering the entire case record, a conscious decision had been<br \/>\n\tarrived at by the Commissioner not to challenge the order of the<br \/>\n\tTribunal which was in favour of the respondent assessee.\n<\/p>\n<p>\tThe only reason for<br \/>\n\ttaking a different view of the matter is, as stated in paragraph<br \/>\n\tNo.6 of the affidavit, that the respondent assessee was pursuing the<br \/>\n\tmatter further and had taken credit on the basis of the order of the<br \/>\n\tTribunal.  It is in these circumstances that a decision was taken on<br \/>\n\t21.8.2006 to file an appeal before the High Court.\n<\/p>\n<p>\tThus, the ground<br \/>\n\tadvanced to make out a sufficient cause does not carry the case of<br \/>\n\tthe applicant any further.  The law of limitation is well settled.<br \/>\n\tIn case a person against whom an adverse order is made and a<br \/>\n\tstatutory right to challenge the same is available, if no challenge<br \/>\n\tis raised within the prescribed period of limitation, and the facts<br \/>\n\ton record establish that a conscious decision was taken to abandon<br \/>\n\tthe cause, there must be a change in circumstances, which is strong<br \/>\n\tenough, to establish sufficient cause when the decision is<br \/>\n\tchallenged subsequently beyond the period of limitation.  Otherwise,<br \/>\n\tonce it is found that a cause has been abandoned, normally there can<br \/>\n\tbe no case for condoning the delay.\n<\/p>\n<p>\tIn the present set of<br \/>\n\tfacts and circumstances of the case, considering the correspondence<br \/>\n\tannexed to the affidavit dated 24.7.2008 and the inquiry undertaken<br \/>\n\tbefore recording a decision not to challenge the order of Tribunal,<br \/>\n\tthere can be no doubt that the applicant had consciously abandoned<br \/>\n\tthe cause and no ground is made out to establish in what manner such<br \/>\n\ta conscious decision is incorrect.  Merely because the respondent<br \/>\n\tassessee was pursuing the mater further, cannot be a ground to come<br \/>\n\tto the conclusion that the order of the Tribunal was wrong on the<br \/>\n\tbasis of judgement on which reliance has been placed by Tribunal<br \/>\n\tbeing inapplicable.  In fact, nothing has been shown as to how the<br \/>\n\tsaid judgement becomes inapplicable when originally the same order<br \/>\n\tof Tribunal was found to be correct in law and justified on facts.<br \/>\n\tEven the revenue implications were considered by the Commissioner<br \/>\n\twhile recording the decision when the particulars of duty and<br \/>\n\tpenalty were called for.\n<\/p>\n<p>\tIn the aforesaid set<br \/>\n\tof facts and circumstances of the case, in absence of any sufficient<br \/>\n\tcause having been made out, the delay in preferring Tax Appeal<br \/>\n\tcannot be condoned and the application is hereby rejected. Rule<br \/>\n\tdischarged.  There shall be no order as to costs.\n<\/p>\n<p> TAX APPEAL [ST]<br \/>\nNO.3526 OF 2006 :\n<\/p>\n<p>\tIn light of the order<br \/>\nmade in the O.J. Civil Application No.394 of 2006, this Appeal stands<br \/>\ndismissed for all intents and purposes.\n<\/p>\n<p>[D.A.MEHTA,<br \/>\nJ.]<\/p>\n<p>[HARSHA<br \/>\nDEVANI, J.]<\/p>\n<p>parmar*<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs M\/S on 28 July, 2008 Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp; Gujarat High Court Case Information System Print OJCA\/394\/2006 7\/ 7 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD CIVIL APPLICATION No. 394 of 2006 In TAX APPEAL [STAMP NUMBER] No. 3526 of 2006 with TAX APPEAL [STAMP NUMBER] No. 3526 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-166452","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs M\/S on 28 July, 2008 - Free Judgements of Supreme Court &amp; 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