Commissioner Of Central Excise And ... vs Officer Of The Deputy Conservator Of ...
2025 Latest Caselaw 5783 Guj

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

                       ==================================================
                       COMMISSIONER OF CENTRAL EXCISE AND CENTRAL GOODS AND SERVICES
                                                 TAX, BHAVNAGAR
                                                       Versus
                                 OFFICER OF THE DEPUTY CONSERVATOR OF FORESTS
                       ==================================================
                       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
                       ==================================================

                            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

NEUTRAL CITATION

C/CA/4441/2025 ORDER DATED: 25/08/2025

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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)

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