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2020 (3) TMI 911

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..... e forthwith. Mr. Dilip Kanojiya, Learned Counsel waives service of notice of Rule for and on behalf of the opponent. 2. By this application, the applicant original appellant has prayed for the following relief(s) : (A) YOUR LORDSHIP be pleased to admit this application. (B) YOUR LORDSHIP may be pleased to admit and allow the present Civil Application by condoning the delay of 412 days in filing the present Letters Patent Appeal in the interest of justice. (C) YOUR LORDSHIPS may be pleased to grant any further relief, which may be deemed fit and proper in the interest of justice. 3. It appears that the applicant herein preferred Tax Appeal No. 499 of 2008 challenging the order passed by the CESTAT, Mumbai [2008 .....

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..... . In compliance of the same I submit as under. (2) It is respectfully submitted that Tax Appeal No. 499 of 2008 was preferred by the Revenue against the order passed by the Hon ble CESTAT dated 22-11-2007. Being Order No. A/2881/WZB/07 [2008 (9) S.T.R. 386 (Tri. - Ahmd.)]. The said tax appeal was filed by the then Sr. Standing Counsel Shri Sudhir Mehta and Shri Sudhir Mehta had filed his appearance and was appearing in the matter. However, Shri Sudhir Mehta resigned from the panel of the Department in between and the aforesaid matter remained with him and the same was not allotted to any other counsel. Hence on 14-6-2018 when the matter was listed before this Hon ble Court neither Mr. Mehta appeared as he had already resigned, n .....

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..... quired, the said fact came to the notice of advocate Mr. Desai as well as to the department and accordingly a fresh application for restoration along with an application for condonation of delay was filed on 30-8-2019 and hence there is a delay of 412 days which is unintentional and hence the same may be condoned in the interest of justice. 6. An affidavit is also ordered to be taken on record. One copy of the affidavit has been furnished to Mr. Dilip Kanojiya, Learned Counsel for the opponent. 7. Having heard Learned Counsel appearing for the parties and having gone through the averments made in the further affidavit filed by the applicant tendered today, we are convinced that the applicant has assigned sufficient cause for condonat .....

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