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TMI Blog2017 (2) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... re of the opinion that their Advocates ought to inform them and at every stage of the matter, particularly as to which office objections have to be complied with or are to be removed - Held that: - If the officers are unaware of legal procedures, then, they have to be in touch with their Advocates and periodically. They cannot expect that the Advocate himself comes to their office and apprise them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 18-4-2013, no steps were taken to comply with the procedural rules. Caution or warning in the form of a conditional order dated 18-9-2014 was issued. Meaning thereby, if the appellants do not come forward to comply with the procedural rules, by virtue of The Bombay High Court (Original Side) Rules, 1980 (particularly Rule 986), Appeals can be dismissed for want of procedural compliance. The Regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompliances which are to be made. A time barred Appeal was sought to be revived only by making an application to have the delay condoned and that application was filed by way of Notice of Motion No.788 of 2014. That Notice of Motion was filed on 23-6-2014. That itself was beyond the statutory period and good five months after the lodging of the Appeal. Be that as it may, that Notice of Motion was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd at every stage of the matter, particularly as to which office objections have to be complied with or are to be removed. If no such communication is made by the Advocates, then the Commissioner feels that he and his officers are not at fault. We are sorry to say that this is not what was expected from the Commissioner of Service Tax. If the officers are unaware of legal procedures, then, they ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reciate that the Revenue officials communicate with their Advocates periodically or rather regularly apprise themselves of the stages in which their Appeals have to go through. 6. On purely and in larger public interest we accept the explanation placed on the additional affidavit filed today. We allow both the motions in terms of prayer clauses (a) to (c) and grant four weeks time, as prayed, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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