2010 (10) TMI 1019 - HC - Central Excise

Summary

Issues involved: Condonation of delay in filing Tax Appeal u/s 35G of Central Excise Act, 1944, substantial questions of law, stay against impugned order passed by Tribunal.

Condonation of Delay: The applicant pursued a Special Civil Application which was disposed of due to a disputed question of fact. The applicant filed the present Civil Application and Tax Appeal within the limitation period. The delay of 265 days in filing the Tax Appeal was condoned u/s 14 of the Limitation Act, as the applicant was pursuing legal remedies. The Court allowed the delay condonation application.

Substantial Questions of Law: The Tax Appeal was filed against multiple orders of CESTAT, but one composite appeal cannot be filed against three separate orders. The orders did not raise any substantial question of law. The Court observed that there were disputed questions of fact, and thus, no substantial question of law arose from the Tribunal's orders. Tax Appeal No. 1827 of 2010 was dismissed for lack of substantial questions of law.

Stay Application: Since the Tax Appeal was dismissed, there was no basis for granting a stay. Consequently, Civil Application No. 372 of 2010 for stay against the impugned order passed by the Tribunal was also rejected.

In conclusion, Civil Application No. 316 of 2010 for delay condonation was allowed, while Tax Appeal No. 1827 of 2010 and Civil Application No. 372 of 2010 were dismissed by the Gujarat High Court.