The Principal Commissioner CGST And Central Excise Bhopal vs. M/S Reliable Cigarettes And Tobacco Industries PVT LTD
Held
The Court considered the averments made in the MCC, which were duly supported by an affidavit. Despite acknowledging the significant delay in filing the petition for restoration, the Court decided to allow the MCC. This decision was made subject to the condition that the applicant pays a cost of Rs. 1000/- to the M.P. High Court Legal Services Committee. The Court directed that CEA No. 14 of 2023 be restored to its original number and listed accordingly. A copy of the order was to be kept in the file of CEA No. 14 of 2023. The MCC was accordingly disposed of.
Facts
The Principal Commissioner CGST and Central Excise, Bhopal (the applicant) filed Miscellaneous Civil Case (MCC) No. 177 of 2025 seeking restoration of Central Excise Appeal (CEA) No. 14 of 2023. CEA No. 14 of 2023 was dismissed on 05.09.2024 due to a peremptory order. The applicant submitted averments supported by an affidavit to justify the restoration. However, there was a significant delay in filing the restoration petition. The respondent in this matter is M/s Reliable Cigarettes and Tobacco Industries Pvt Ltd.
Key Issues
1. Whether the delay in filing the petition for restoration of CEA No. 14 of 2023 is condonable, considering the averments made by the applicant? (Question of fact and law) The applicant argued that the averments made in the MCC, supported by an affidavit, justified the restoration of the appeal. They contended that the delay, though substantial, should be excused given the circumstances presented. The revenue relied on the averments and affidavit to support their plea for restoration. The judgment does not record specific arguments from the respondent, M/s Reliable Cigarettes and Tobacco Industries Pvt Ltd.
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Cause title — parties, addresses and appearances
ORDER Per: Justice Vivek Agarwal This, M.C.C. is filed for restoration of CEA No. 14 of 2023, which was dismissed vide peremptory order dated 05.09.2024.
Considering the averments made in the MCC, duly supported by an affidavit, however, looking to the huge delay in filing the petition for restoration, subject to payment of cost of Rs. 1000/- (Rupees One Thousand only) to be deposited in the M.P. High Court Legal Services Committee, MCC is allowed. CEA No. 14 of 2023 be be restored to its original number and be listed accordingly. A copy of this order be kept in the file of CEA No. 14 of 2023.
Accordingly, this M.C.C. stands disposed of. 1 MCC-177-2025 NEUTRAL CITATION NO. 2025:MPHC-JBP:11094 Signed by: ASHWANI PRAJAPATI Signing time: 18
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