2020 (3) TMI 759 - SCH - Service Tax

Condonation of delay of 619 days in filing a notice of motion for restoration of a Central Excise Appeal which stood dismissed for non-removal of office objections - HELD THAT - Delay condoned. Issue notice, returnable in six weeks.

Summary

The Supreme Court condoned a delay of 619 days in filing a notice of motion for restoration of a Central Excise Appeal. The High Court was directed to forward the order to the Chairman of the Central Board of Indirect Taxes for future prevention of similar situations. An affidavit was ordered to be submitted before the next hearing regarding steps taken to ensure prompt proceedings before High Courts.