Commissioner Of Central GST And Central Excise vs. M/S Terryfab (INDIA) LTD.
Held
The Court was satisfied with the submissions made by the learned counsel for the applicant (petitioner). Consequently, the Court decided to recall the order of dismissal dated February 11, 2022. D.B. Central Excise Appeal No. 161/2018 was restored to its original number. This restoration was made subject to the petitioner paying a cost of Rs. 1000/- to the Rajasthan State Legal Services Authority. The Court did not decide on the merits of the original appeal, only on the restoration application.
Facts
The petitioner, Commissioner of Central GST and Central Excise, filed a restoration application seeking to recall an order of dismissal dated February 11, 2022, and to restore D.B. Central Excise Appeal No. 161/2018 to its original number. The appeal was dismissed previously. The respondent is M/s Terryfab (India) Ltd. The application was heard on March 30, 2022.
Key Issues
1. Whether the order of dismissal dated February 11, 2022, should be recalled? (Question of procedure) Petitioner's Argument: The petitioner, through their counsel, submitted arguments that satisfied the Court, leading to the inclination to restore the appeal. Respondent's Argument: No arguments were recorded for the respondent in this specific order.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Order 30/03/2022 Heard on prayer of recalling the order dated 11.02.2022 and restoration of the excise appeal to its original number.
This Court is satisfied from the submissions made by learned counsel for the applicant and therefore this Court is inclined to restore the excise appeal.
Accordingly, the order of dismissal dated 11.02.2022 is recalled and D.B. Central Excise Appeal no.161/2018 is restored to its original number, subject to payment of cost of Rs.1000/- at Rajasthan State Legal Services Authority. (SAMEER JAIN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ AARZO ARORA /25
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.