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TMI Blog2018 (10) TMI 1551X X X X Extracts X X X X X X X X Extracts X X X X ..... Application is required to be condoned or not. The change of panel advocates does not absolve that the officers of the Revenue to keep themselves abreact of the proceedings in this Court and/or taking appropriate steps to appoint new advocate for the first panel. Not taking steps in the above regard is itself evidence of negligence on the part of the Revenue. We are not satisfied with the reasons set out in support of the Applicant to condone the delay as it evidences negligence on the part of the Revenue - delay cannot be condoned - application dismissed. - NOTICE OF MOTION NO. 670 OF 2018 IN CENTRAL EXCISE APPEAL (L) NO. 140 OF 2016 - - - Dated:- 25-10-2018 - M.S. SANKLECHA RIYAZ I. CHAGLA, JJ. Mr. Pradeep S. Jetly, a/w Mr. J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring whether the delay in making out this Application is required to be condoned or not. The change of panel advocates does not absolve that the officers of the Revenue to keep themselves abreact of the proceedings in this Court and/or taking appropriate steps to appoint new advocate for the first panel. Not taking steps in the above regard is itself evidence of negligence on the part of the Revenue. 5. In fact, this Court in Commissioner of Income Tax Vs. Reliance Industries Limited [2017]84 Taxmann. Com 313 (Bombay) while dealing with a direct tax Appeal had made the following observations: 8. We have found that if the number of appeals filed by the Revenue are approximately thousand per year or more, then, we expect the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Registry, then, it must set its own house in order by sacking and removing the delinquent and negligent officials or penalising them otherwise so as to sub-serve larger public interest. If they are found to be hand-in-glove with the assessee and adopt such tactics deliberately, then, we do not think that the Court is responsible for the same. The Registrar (O.S.) has been drawing up a list and notifying the appeals regularly and intimating the parties and their Advocates through the High Court website that they must attend to these cases or else all consequences including dismissal without adjudication on merit, will follow..... The aforesaid observations apply equally to the present facts. 6. In the above view, we are not sati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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