Sh. Sri Srivats Rathi S/O Shri Arun Kumar Rathi vs. Commissioner, CGST
Held
The Court held that the restoration application is not maintainable. The reasoning was based on the procedural history: a prior application (D.B. Civil Miscellaneous Application No. 48/2020) filed against the order in the Central Excise Appeal had already been dismissed on August 25, 2021. As long as that dismissal order remained in effect, the Court found that an application to restore the original appeal could not be entertained. The Court dismissed the restoration application, leaving the applicant to pursue any other available legal remedies.
Facts
The petitioner, Sh. Sri Srivats Rathi, through his authorized signatory, filed a restoration application seeking to revive D.B. Central Excise Appeal No. 140/2017. This appeal was originally filed against an order passed by the Commissioner, CGST, Alwar (erstwhile Commissioner of Central Excise and Service Tax, Jaipur-I). The Court noted that a previous application, D.B. Civil Miscellaneous Application No. 48/2020, filed against the order in the said appeal, was dismissed on August 25, 2021. The current restoration application was filed subsequent to this dismissal.
Key Issues
1. Whether the present restoration application for D.B. Central Excise Appeal No. 140/2017 is maintainable in light of the dismissal of D.B. Civil Miscellaneous Application No. 48/2020, which was filed against the order in the said appeal. Petitioner's Argument: The petitioner sought the restoration of the Central Excise Appeal. No specific arguments were recorded for the petitioner regarding the maintainability of the restoration application in light of the prior dismissal. Respondent's Argument: The respondent, Commissioner, CGST, Alwar, did not present any arguments on the maintainability of the restoration application. The Court's decision was based on its own assessment of the procedural history.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Restoration Application No. 30/2022 In D.B. central Excise Appeal No. 140/2017 Sh. Sri Srivats Rathi S/o Shri Arun Kumar Rathi, (Ex) Director of M/s.
Rathi TMT Saria Pvt. Ltd., SP-71-72, RIICO Industrial Area, Khushkhera, Bhiwadi District Alwar - 301019, Rajasthan. Through His Authorized Signatory Shri Jai Prakash S/o Shri Rajendra Aged About 39 Years, R/o Village Kamalpur, Th. Tijara, District Alwar Rajasthan. ----Petitioner/Applicant Versus Commissioner, CGST, Alwar (Erstwhile Commissioner of Central Excise And Service Tax, Jaipur-I, NCR Building, Statue Circle, C-Scheme, Jaipur (Raj.) ----Respondent For Petitioner(s) : Ms. Mahi Yadav, Advocate For Respondent(s) : Mr. Kinshuk Jain, Advocate with Mr. Jay Upadhyay, Advocate HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA Judgment / Order 28/07/2023 This restoration application seeks restoration of D.B. Central Excise Appeal No. 140/2017 (Sh. Sri Srivats Rathi Versus Commissioner, CGST).
We find that against the order passed in the aforesaid appeal, D.B.
Civil Miscellaneous Application No. 48/2020 was filed which was di
The judgment continues below.
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