Voltas Limited Vs. Excise Department

Voltas Limited vs Excise Department

Type Court Judgment Court Jharkhand Decided Mar 06, 2013

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https://sooperkanoon.com/case/971799

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Citation: sooperkanoon.com/971799
Court: Jharkhand High Court
Decided On: Mar 06, 2013
Subject: Education

Case Summary

AI-generated summary - not the official court judgment text.

Education

Key legal issue: Education

Parties & Advocates

Appellant / Petitioner

Voltas Limited

Respondent

Excise Department

Excerpt

inthehighcourtofjharkhandatranchi taxappealno.16of2012 with taxappealno.17of2012 with i.a.no.2801of2012andi.a.no.2802of2012 voltaslimited .... .... .... appellant (inbothcases) versus deputycommissioner,centralexcise,jamshedpur&anr. .... .... ....respondents (inbothcases) coram :hon'blethechiefjustice hon'blemrs.justicejayaroy fortheappellant :mr.indrajitsinha,advocate fortherespondents :mr.deepakroshan,advocate mr.ratneshkumar,advocate th orderno.10 dated,6 march,2013 heardlearnedcounselfortheappellant. thesetwoappealsaredecidedintaxappealno.16of 2012becauseinboththemattersissuesinvolvedisofcondonation ofdelay only.factsaresimilar, therefore,wearetakingfactsof t.a.no.16of2012. thecestatwasnotsatisfiedwiththegroundshown by the appellant for not filing the appeal within the period of limitationhence,theapplicationforcondonationofdelayhasbeen dismissedby cestat. learnedcounselfortheappellantsubmittedthatagainst the same order, the appeal has already been preferred by the revenuewhichispendingandaccordingtothelearnedcounselfor the revenue, the appellant has also filed cross objection in that appeal. since, the matter is subjudice before the appellate authority even in the cross objection, then it will be appropriate thatdelayinfilingtheappealmaybecondoned. inviewoftheabove,ordersdated12.04.2012passed bythecustoms,excise&servicetaxappellatetribunal,kolkata aresetasideandapplicationsforcondonationofdelayareallowed. theappellatecourtmaynowproceed. thestaypetitions[i.a.no.2801of2012andi.a.no. 2802of2012(filedinboththeappeals)]standdisposedof. (prakashtatia,c.j.) (jayaroy,j.) si/anit

Full Judgment

INTHEHIGHCOURTOFJHARKHANDATRANCHI TaxAppealNo.16of2012 With TaxAppealNo.17of2012 With I.A.No.2801of2012andI.A.No.2802of2012 VoltasLimited .... .... .... Appellant (Inbothcases) Versus DeputyCommissioner,CentralExcise,Jamshedpur&Anr. .... .... ....Respondents (Inbothcases) CORAM :HON'BLETHECHIEFJUSTICE HON'BLEMRS.JUSTICEJAYAROY FortheAppellant :Mr.IndrajitSinha,Advocate FortheRespondents :Mr.DeepakRoshan,Advocate Mr.RatneshKumar,Advocate th OrderNo.10 Dated,6 March,2013 Heardlearnedcounselfortheappellant. ThesetwoappealsaredecidedinTaxAppealNo.16of 2012becauseinboththemattersissuesinvolvedisofcondonation ofdelay only.Factsaresimilar, therefore,wearetakingfactsof T.A.No.16of2012. TheCESTATwasnotsatisfiedwiththegroundshown by the appellant for not filing the appeal within the period of limitationhence,theapplicationforcondonationofdelayhasbeen dismissedby CESTAT. Learnedcounselfortheappellantsubmittedthatagainst the same order, the appeal has already been preferred by the Revenuewhichispendingandaccordingtothelearnedcounselfor the Revenue, the appellant has also filed cross objection in that appeal. Since, the matter is subjudice before the appellate authority even in the cross objection, then it will be appropriate thatdelayinfilingtheappealmaybecondoned. Inviewoftheabove,ordersdated12.04.2012passed bytheCustoms,Excise&ServiceTaxAppellateTribunal,Kolkata aresetasideandapplicationsforcondonationofdelayareallowed. TheAppellateCourtmaynowproceed. Thestaypetitions[I.A.No.2801of2012andI.A.No. 2802of2012(filedinboththeappeals)]standdisposedof. (PrakashTatia,C.J.) (JayaRoy,J.) SI/Anit

Same Court & Year Jharkhand · 2013 Same Parties Voltas Limited vs Excise Department Same Subject Education