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2018 (10) TMI 1551 - HC - Central ExciseCondonation of delay of 639 days in filing appeal - Held that:- The Affidavit states that there is a delay in taking out the Motion seeking to set aside the order dated 25th August 2016 passed by the Prothonotary & Senior Master. The Affidavit in Support does not state that it was not informed and/or not aware of the dismissal of its Appeal in August 2017. Nor does the Affidavit indicate the date when the Respondent for the first time came to know about the date of the rejection of Appeal by the Prothonotary & Senior Master. This date is crucial for considering whether the delay in making out this Application is required to be condoned or not. The change of panel advocates does not absolve that the officers of the Revenue to keep themselves abreact of the proceedings in this Court and/or taking appropriate steps to appoint new advocate for the first panel. Not taking steps in the above regard is itself evidence of negligence on the part of the Revenue. We are not satisfied with the reasons set out in support of the Applicant to condone the delay as it evidences negligence on the part of the Revenue - delay cannot be condoned - application dismissed.
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