Commissioner Central Excise Andservice Tax vs. M/S Dcm Shriram LTD

Held

The Court held that the delay in filing the restoration application is condoned. The application under Section 5 of the Limitation Act is allowed. The defects in the filing are waived. Consequently, the restoration application is allowed, and the main appeal is restored to its original number. The Court directed that office objections in the main matter be removed within a week, and the matter be listed for hearing on November 22, 2017. No further time for removing objections will be granted. A complete set of documents will be provided to the counsel for the respondent, and the respondent's counsel's name will be shown in the cause list.

Facts

This matter concerns a restoration application filed by the Commissioner Central Excise & Central GST Commissionerate, Udaipur (Appellant) seeking to restore an appeal against M/S DCM Shriram Ltd (Respondent). The Appellant had filed an appeal, which was subsequently dismissed. The present application seeks to condone the delay in filing the restoration application and to restore the main appeal to its original number. The application was filed under Section 5 of the Limitation Act. The High Court considered the reasons provided in the application for the delay.

Key Issues

1. Whether the delay in filing the restoration application should be condoned under Section 5 of the Limitation Act, 1963? The Appellant argued that the delay was due to reasons mentioned in the application, which were sufficient to warrant condonation. The Respondent did not record any specific arguments against the condonation of delay in the provided text. The Court had to decide if the reasons presented by the Appellant justified the delay in filing the restoration application.