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This Is Why Meghalaya High Court Condones Delay Of 165 Days In Filing Central Excise Appeal

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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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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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