The Commissioner Of CGST And Central Excise vs. Vadivel Pyrotech PVT LTD
Held
The Court acknowledged that the reasons provided by the appellant for the 502-day delay were not satisfactory. However, to provide an opportunity for the parties to resolve the dispute on its merits, the Court decided to allow the petition for condonation of delay. This decision was made conditional upon the appellant paying a sum of Rs. 1,000/- to the Advocate Clerk's Welfare Association, Madurai Bench of Madras High Court, by November 12, 2024. Failure to comply with this condition would result in the petition being automatically dismissed without further court reference. The matter was then listed for reporting compliance on November 13, 2024. The Court's primary focus was on facilitating a hearing on the substantive appeal, despite the unsatisfactory explanation for the delay.
Facts
The Commissioner of CGST and Central Excise, Madurai, filed a petition seeking condonation of a delay of 502 days in filing an appeal (CMA(MD) SR.No.12773 of 2023). The appeal intended to challenge Final Order No.40295 of 2022, dated August 18, 2022, passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai. The respondent is Vadivel Pyrotech Pvt Ltd. The petition was filed before the Madurai Bench of the Madras High Court. The respondent filed a counter affidavit. The court considered the petition for condoning the delay.
Key Issues
1. Whether the delay of 502 days in filing the appeal should be condoned, considering the reasons provided by the appellant (Revenue). The appellant, the Commissioner of CGST and Central Excise, argued for condonation of the delay, seeking an opportunity to present their case on merits before the High Court. The respondent, Vadivel Pyrotech Pvt Ltd, filed a counter affidavit opposing the condonation. The judgment does not explicitly detail the specific arguments or legal provisions relied upon by either side regarding the delay, other than the appellant's general plea for an opportunity to be heard on merits and the respondent's opposition.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT ( Civil Appellate Jurisdiction )
Thursday, the Twenty Fourth day of October Two Thousand and Twenty Four PRESENT The Hon`ble Mr.Justice P.VELMURUGAN and The Hon`ble Mr.Justice K.K. RAMAKRISHNAN in CMA(MD) SR.No.12773 of 2023 THE COMMISSIONER OF CGST AND CENTRAL EXCISE, MADURAI COMMISSIONERATE, CENTRAL REVENUE BUILDING, NO.4, LAL BAHADUR SASTRI ROAD, BIBIKULAM, MADURAI - 625 002. ... PETITIONER/APPELLANT Vs VADIVEL PYROTECH PVT LTD, 217/G, SATTUR ROAD, ANUPPANKULAM, SIVAKASI - 626 002, TAMIL NADU. ... RESPONDENT/RESPONDENT Petition filed praying that in the circumstances stated therein and in the affidavit filed therewith the High Court may be pleased to condone the delay of 502 days in filling the C.M.A(MD) SR. No.12773 of 2023.
Prayer in CMA(MD) SR.No.12773 of 2023 : To allow the appeal and set aside the Impugned Final Order No.40295 of 2022 dated 18.08.2022 passed by the CESTAT, Chennai. 1/3 https://www.mhc.tn.gov.in/judis ORDER : This petition coming up for orders on this day, upon perusing the petition and the affidavit filed in su
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