The Meghalaya High Court has condoned the delay of 165 days in filing central excise appeal.
The bench of Justice H. S. Thangkhiew and Justice B. Bhattacharjee has observed that due to the fault of the counsel, in preparing the draft memo of appeal for which the applicant should not suffer.
The assesseee has filed the application for condonation of delay of 165 days, in filing the appeal against the CESTAT final order.
The applicant contended that the considerable delay that has occurred was primarily due to the fault of the counsel, in preparing the draft memo of appeal and that from the part of the Department also, 3months’ time had been taken in considering the matter.
The respondent/department contended that sufficient cause has not been shown in seeking the condonation. As no ground has been made out, the condonation application should be rejected.
The court held that the applicant should not suffer. As such, the delay of 165 days is condoned.
Case Details
Case Title: The Commissioner of Central Goods and Services Tax and Central Excise Versus M/s Lamare & Company
Case No.: MC Central Excise Ap. No. 4 of 2024
Date: 17.02.2025
Counsel For Appellant: N. Mozika
Counsel For Respondent: D. Sahu
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