Commissioner Of Central Excise, Kolkata-V, Presently Known As Commissioner Of CGST And Cx, Kolkata vs. M/S. Chowdhury Industries Corporation Private Limited
Facts
The appellant, Commissioner of Central Excise, Kolkata-V (presently Commissioner of CGST and CS, Kolkata), filed an appeal before the High Court at Calcutta. The appeal was accompanied by a delay condonation application. By an order dated 08.02.2024, the appellant was directed to serve the respondent, M/s. Chowdhury Industries Corporation Private Limited, within three weeks and to file an affidavit of service thereafter. The record does not indicate that the appellant complied with this order by serving the respondent or filing the affidavit of service. Consequently, no one appeared for the appellant to press the delay condonation application and the appeal.
Held
The Court held that the delay condonation application should be rejected. This decision was based on the appellant's failure to comply with the previous order of the Court dated 08.02.2024, which mandated service of the respondent and filing of an affidavit of service. Since the appellant did not provide any evidence of having served the respondent or filed the required affidavit, the Court found no grounds to condone the delay. Consequently, as the delay condonation application was rejected, the appeal itself was dismissed. The ratio decidendi is that non-compliance with court orders regarding service and proof thereof leads to the rejection of delay condonation applications and subsequent dismissal of appeals.
Key Issues
1. Whether the delay condonation application should be allowed, considering the appellant's failure to comply with the court's order for service on the respondent and filing of an affidavit of service. Contentions: Petitioner/Appellant: The judgment records no specific arguments made by the appellant. The appellant failed to appear to press the delay condonation application and the appeal. Revenue/State: The judgment records no specific arguments made by the revenue or state.
AI-generated summary — verify with the full judgment below
ORDER
O – 391 IN THE HIGH COURT AT CALCUTTA SPECIAL JURI ICTION (CENTRAL EXCISE) ORIGINAL SIDE CEXA/21/2021 IA NO: GA/1/2021 GA/2/2021 COMMISSIONER OF CENTRAL EXCISE, KOLKATA-V PRESENTLY KNOWN AS COMMISSIONER OF CGST AND CS, KOLKATA VERSUS M/S. CHOWDHURY INDUSTRIES CORPORATION PRIVATE LIMITED BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI AND THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date : 3rd May 2024. 1. Case called out. None appears for the appellant to press the delay condonation application and the appeal.
By order dated 08.02.2024, the appellant was directed to serve the respondent within three weeks and to file an affidavit of service within a week thereafter. There is nothing on record to show that the appellant has either served the respondent or has filed an affidavit of service.
In view of the aforesaid, the delay condonation application is rejected. Consequently, the appeal is dismissed. (SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) S. Kumar
The judgment continues below.
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