2019 (4) TMI 1265 - HC - Central Excise

Condonation of delay in filing captioned tax appeal - section 5 of the Limitation Act, 1963 - HELD THAT - Considering the averments made in the memorandum of application, the court is of the view that the delay caused in filing the tax appeal has been sufficiently explained - The delay caused in filing the tax appeal is hereby condoned - COD application allowed.

Summary

Issues: Condonation of Delay in Filing Tax Appeal

Analysis:
- The applicant filed an application under section 5 of the Limitation Act, 1963, seeking condonation of a 29-day delay in filing a tax appeal challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad.
- The court heard arguments from both parties' advocates, Mr. Anand Nainawati for the applicant and Mr. Nirzar Desai for the respondents.
- After considering the submissions and the contents of the application, the court found that the delay in filing the tax appeal was adequately explained.
- Consequently, the court allowed the application, condoned the delay, and made the rule absolute without imposing any costs.