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        Central Excise

        2011 (1) TMI 354 - HC - Central Excise

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        High Court of Gujarat grants condonation of delay in restoration application, citing advocate negligence and website status. The High Court of Gujarat allowed the application for condonation of delay in filing the restoration application, Misc. Civil Application [Stamp] No. 2390 ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                High Court of Gujarat grants condonation of delay in restoration application, citing advocate negligence and website status.

                                The High Court of Gujarat allowed the application for condonation of delay in filing the restoration application, Misc. Civil Application [Stamp] No. 2390 of 2009, concerning the restoration of CECG Application [Stamp] No. 124 of 2004. The court found that the applicant had established sufficient cause for the delay, as they were misled by the previous advocate's negligence and the misleading status of the application on the court's website. Consequently, the delay was condoned, and the application was permitted, with the Registry directed to assign a regular number for further proceedings.




                                Issues: Condonation of delay in filing restoration application.

                                Analysis:
                                The judgment by the High Court of Gujarat involved the condonation of delay in filing a restoration application. The application sought condonation of delay in filing Misc. Civil Application [Stamp] No. 2390 of 2009 for the restoration of CECG Application [Stamp] No. 124 of 2004. The applicant, represented by a Standing Counsel, argued that they were prevented by sufficient cause from filing the application within the prescribed period of limitation, thus requiring the delay to be condoned. Despite the service of Rule, there was no appearance on behalf of the respondent during the proceedings.

                                The court considered the averments made in the application and noted that the applicant was initially represented by another advocate who failed to inform them about the dismissal of the application for non-removal of office objections. Additionally, the status of the application on the High Court website indicated it was pending, leading the applicant to believe in good faith that the application was still pending and unaware of its dismissal. Consequently, the court found that sufficient cause had been established for condoning the delay in filing the restoration application.

                                Based on the facts presented, the court allowed the application, thereby condoning the delay caused in filing Misc. Civil Application [Stamp] No. 2390 of 2009. The rule was made absolute accordingly, and the Registry was directed to assign a regular number to the application and list it for further proceedings on 2nd February 2011.
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                                ActsIncome Tax
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