Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (4) TMI 1072 - BOMBAY HIGH COURT

2016 (4) TMI 1072 - BOMBAY HIGH COURT - 2016 (334) E.L.T. 592 (Bom.) - Condonation of delay of 422 days - Delay is because the Registry notified five objections - Objections were complied with on 14th February, 2013 - Held that:- parties and advocates, including Revenue and their officials, take this entire exercise very lightly and casually. In terms of the Bombay High Court Original Side Rules, matters are taken up by high level Registry officials so that they are ready in all respects before .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

fore, the routine explanation of the Revenue officials that it was the duty of their advocate and they were not required to follow up the matter/case with the advocate or with the Registry would mean sheer negligence and inaction. - The Hon'ble Supreme Court has clarified in several judgments that the Revenue or Government is not a special litigant and deserves no such treatment. It is as much bound by the law and rules of limitation as every other litigant. The Governmental inefficiencies, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

re matters which are filed and to not attend the Court or not to depute anybody to attend the Court offices so as to render the Court Registry the requisite assistance. The Revenue and the Government is the biggest litigant in Courts. It ill comes from the Government that this Court does not dispose of matters in a timely manner and delay defeats justice. First of all why there is a delay and which could be the result of its complete negligence or deliberate inaction is something which the Gover .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

themselves to be blamed for this mess and they cannot request the Court to accept any cause as sufficient and reasonable when that is bereft of accurate particulars, and details. The statements in the affidavit-in-support are not correct. Therefore, the reasons cannot be said to be sufficient cause. - Decided against the revenue - Notice of Motion No. 860 of 2014, Central Excise Appeal (L) No. 19 of 2013 - Dated:- 29-2-2016 - S. C. Dharmadhikari And G. S. Patel, JJ. For the Appellant : Mr. Kiran .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ing for the Revenue, time was granted as per rules to remove them. Some objections were indeed removed but from what we find is that despite the endorsement "All queries removed / complied with on 14th February, 2013", the Registry had informed the advocate that in second set of the appeal paper-book, the exhibits are not marked as true copies by advocate. This is obvious for this is an Appeal assigned to a Division Bench. If the complete sets are not furnished, the Appeal cannot be pl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the Registry notified five objections. The objections were complied with on 14th February, 2013, is the statement in paragraph 3 of the affidavit in support. 6. At the same time, paragraph 4 opens with a statement that the objection at serial number 4 was not noticed by the appellant after 14th February, 2013 and could not be removed in time. It is apparent that objection No.4 was notified on 13th February, 2013. 7. In paragraph 5 it is stated that the matter was listed before the Prothonotary & .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

arties and advocates, including Revenue and their officials, take this entire exercise very lightly and casually. In terms of the Bombay High Court Original Side Rules, matters are taken up by high level Registry officials so that they are ready in all respects before they are listed before the Court for admission / hearing. This is to afford an opportunity to the parties and their advocates to comply with all procedural requirements set out in the Rules. There is a separate Board which is prepa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d inaction. The Hon'ble Supreme Court has clarified in several judgments that the Revenue or Government is not a special litigant and deserves no such treatment. It is as much bound by the law and rules of limitation as every other litigant. The Governmental inefficiencies, deliberate inaction, negligence and bureaucratic ignorance which could be deliberate as well are not reasons which can be said to be sufficient cause for condoning delay and for all times and in all matters to come. If th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nt in Courts. It ill comes from the Government that this Court does not dispose of matters in a timely manner and delay defeats justice. First of all why there is a delay and which could be the result of its complete negligence or deliberate inaction is something which the Government must ponder and correct for itself. This Court is not going to accept the routine explanation and which in this case hardly inspires confidence. 10. The advocate who filed the matter is no more and, therefore, a sym .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ch indulgence can be shown to the Revenue and its advocate. All the more since, realising that the appeal is already dismissed, the present application / Notice of Motion to restore it was filed in this Court on 3rd July, 2014. The Registry notified the non-compliance with the procedural Rules insofar as the Restoration Application is concerned. The Appeal, as above, already stood dismissed and was not on file any longer. In the garb of removing the objections notified qua the Restoration Applic .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version