2025 (2) TMI 1204 - HC - Central Excise

Seeking extension of time to dispose off the appeal - HELD THAT - It appears that the Tribunal has not been able to dispose of the matter for the reasons more particularly stated in its order dated 3rd February 2025. It is in these circumstances that an extension of time is sought to dispose of the Appeal. Considering the peculiar circumstances in the present case the Tribunal is requested to dispose of the Appeal as expeditiously as possible and in any event by 30th June 2025. This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order.

Summary

The Bombay High Court, in a Central Excise Appeal related to the year 2005, previously set aside the impugned order and remanded the matter to the Customs, Excise and Service Tax Appellate Tribunal for denovo consideration (order dated 31st July 2024). The Tribunal was initially directed to dispose of the appeal by 31st December 2024 but failed to do so, citing reasons in its order dated 3rd February 2025. Given these circumstances, the High Court granted an extension, requesting the Tribunal to dispose of the appeal "as expeditiously as possible, and in any event by 30th June 2025." The Court emphasized prompt resolution while acknowledging the Tribunal's challenges, and authorized digital signing of this order for official purposes.