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TMI Blog2019 (8) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... iculars in case of this appeal are indicated - It is clear from the affidavits that the applicants have been negligent. In these facts, we see no reason to condone the delay. Notice of motion dismissed. - NOTICE OF MOTION NO. 499 OF 2019 IN CENTRAL EXCISE APPEAL (L) NO. 260 OF 2016 - - - Dated:- 31-7-2019 - M.S. SANKLECHA S.C. GUPTE, JJ. Ms. P.S. Cardozo I/b Mr. Vipul Bajpayee for the applicant Mr. Jas Sanghvi I/b PDS Legal for the respondent P.C. 1. This motion has been taken out to condone the delay of 583 days in taking out this application to set aside the order dated 2nd February, 2017 passed by the Prothonotary and Senior Master under Rule 986 of the Bombay High Court (Original Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot delayed. 5. I say that the Appellant has a very strong case on merits. I further say that grave prejudice would be caused to the Applicant / Appellant if the delay in filing about Appeal is not condoned and the Appeal is not heard on merits. Whereas no prejudice of any nature whatsoever would be caused to the Respondents as their right to defend the Appeal remains intact. I say that the delay caused in filing Appeal is inadvertent and not deliberate. 3. Thus, on a reading of the affidavit and additional affidavit in support of the motion, the reasons for the delay are (I) implementation of GST w.e.f. 1st July, 2017; (ii) file gone through various offices leading to delay; and (iii) strong case on merits. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the same has gone on to observe in paragraph 27, 28 and 29, as under : 27. It is not in dispute that the person(s) concerned were well aware or conversant with the issues involved including the prescribed period of limitation for taking up the matter by way of filing a special leave petition in this Court. They cannot claim that they have a separate period of limitation with the Department was possessed with competent persons familiar with court proceedings. In the absence of plausible and acceptable explanation, we are posing a question why the delay is to be condoned. 28. Though we are conscious of the fact that in a matter of condonation of delay when there was no gross negligance or deliberate inaction or lack ..... X X X X Extracts X X X X X X X X Extracts X X X X
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