TMI Blog2018 (9) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... n No. 119 of 2018 in Central Excise Appeal (L) No. 54 of 2013 - - - Dated:- 7-9-2018 - M. S. SANKLECHA AND RIYAZ IQBAL CHAGLA, JJ. Ms. P. S. Cardozo, Advocate for the Applicant / Appellant. Mr. Jas Sanghavi, Advocate I/by PDS Legal for the Respondent. P.C. 1 This Motion seeks condonation of 529 days delay in filing the present Notice of Motion that seeks to set aside the self-operating order dated 21.04.2016 passed by the Prothonotary and Senior Master, rejecting the applicant's appeal under Rule 986 of the Bombay High Court (O.S.) Rules, for failure to remove office objections within the stipulated time i.e. 19.05.2016. 2. We have perused the affidavit in support of the Motion, filed by Mr. S.K. Jha, Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sual attitude on the part of the officers of the revenue. It appears that after filing of the appeal and /or engaging a panel Advocate, the officers of the Revenue proceed as if their responsibility is over. In fact, this Court in Commissioner of Income Tax Vs. Reliance Industries Ltd. (2017) 84 Taxmann.com 313 under the Income Tax Act, 1961 has observed as under : 8. We have found that if the number of appeals filed by the Revenue are approximately thousand per year or more, then, we expect the Revenue to appoint and depute responsible officials and to follow up the legal cases and matters in this Court. The officers cannot pass on the buck to some junior level employees or clerical staff. This is routinely happening inasmuch as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission was the subject matter of consideration before the Apex Court in the case of Office of the Chief Post Master General V. Livinmg Media India Ltd. and Anr. (2012) 348 ITR 7 (SC), (2012) 3 SCC 563 , wherein the Apex Court has, inter alia, observed as follows (page 19 of 348 ITR) : It is not in dispute that theperson(s) concerned were well aware or conversant with the issues involved including the prescribed period of limitation for taking up the matter by way of filing a special leave petition in this Court. They cannot claim that they have a separate period of limitation when the Department was possessed with competent persons familiar with court proceedings. In the absence of plausible and acceptable explanation, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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