Gujarat High Court
Commissioner Of Central Excise And ... vs Officer Of The Deputy Conservator Of ... on 25 August, 2025
Author: Bhargav D. Karia
Bench: Bhargav D. Karia
NEUTRAL CITATION
C/CA/4441/2025 ORDER DATED: 25/08/2025
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/CIVIL APPLICATION (FOR CONDONATION OF DELAY) NO. 4441 of 2025
In
F/TAX APPEAL NO. 14230 of 2025
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COMMISSIONER OF CENTRAL EXCISE AND CENTRAL GOODS AND SERVICES
TAX, BHAVNAGAR
Versus
OFFICER OF THE DEPUTY CONSERVATOR OF FORESTS
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Appearance:
MR PARTH MEHTA for MR ANKIT SHAH(6371) for the Applicant(s) No. 1
MR ABHISHEK JAIN ASSISTANT GOVERNMENT PLEADER for the
Respondent(s) No. 1
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CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
Date : 25/08/2025
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) Heard learned advocate Mr. Parth Mehta for learned advocate Mr. Ankit Shah for the applicant and learned Assistant Government Pleader Mr. Abhishek Jain for the opponent.
2. Rule returnable forthwith. Learned Assistant Government Pleader Mr. Abhishek Jain waives service of notice of rule on behalf of the opponent.
3. By this application under section 5 of the Limitation Act, 1963, the applicant seeks condonation of delay of 5 days caused Page 1 of 2 Uploaded by PHALGUNI PATEL(HC00175) on Fri Aug 29 2025 Downloaded on : Sat Aug 30 00:02:35 IST 2025 NEUTRAL CITATION C/CA/4441/2025 ORDER DATED: 25/08/2025 undefined in filing the captioned F/Tax Appeal No.14230 of 2025 against the judgment and award dated 26.09.2024 passed in Service Tax Appeal No.11955 of 2018 (Final Order No. A.12204 of 2024) by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Regional Bench, Ahmedabad.
4. Having regard to the submissions advanced by the learned advocate for the applicant and more particularly, considering the averments made in the memorandum of application, the Court is of the view that the delay caused in filing the Tax Appeal has been sufficiently explained.
5. The application, therefore, succeeds and is, accordingly, allowed. The delay caused in filing the Tax Appeal is hereby condoned.
6. Rule is made absolute accordingly with no order as to costs.
(BHARGAV D. KARIA, J) (PRANAV TRIVEDI,J) phalguni Page 2 of 2 Uploaded by PHALGUNI PATEL(HC00175) on Fri Aug 29 2025 Downloaded on : Sat Aug 30 00:02:35 IST 2025