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        Central Excise

        2019 (2) TMI 1098 - HC - Central Excise

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        Court dismisses petition challenging delay rejection, orders exemplary costs for mala fide actions. The court dismissed the petition challenging the lower Revisional Court's rejection of condonation of delay in filing the revision. The court found the ...
                      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.

                            Court dismisses petition challenging delay rejection, orders exemplary costs for mala fide actions.

                            The court dismissed the petition challenging the lower Revisional Court's rejection of condonation of delay in filing the revision. The court found the petitioner's actions to be mala fide and an abuse of the legal process, warning against such behavior. Emphasizing the need for caution in legal actions to prevent unnecessary expenses and harassment, the court ordered the recovery of exemplary costs of Rs. 2,00,000 from the erring officer personally, with compliance required within two months.




                            Issues: Challenge to order of lower Revisional Court for condonation of delay in filing revision.

                            The petitioner filed a complaint against the respondents, which was dismissed after trial, discharging all accused-respondents. The petitioner then filed a revision along with an application for condonation of delay of 110 days, citing confusion on where to file the revision. The empanelled Advocate advised filing before the High Court, but later advised filing before the lower Revisional Court, causing the delay. The lower Revisional Court rejected the plea for condonation of delay, leading to the challenge in this petition under Section 482 Cr.P.C.

                            The petitioner's counsel argued that the confusion between empanelled Advocates led to the delay, as one advised filing before the High Court and the other before the Sessions Court. However, the respondents' counsel contended that the petitioner's plea was misconceived and an attempt to misguide the courts. The respondents argued that there was no loss to the State Exchequer as the demand was dropped by the Tribunal. The court found the petition devoid of merit as the demand had already been cancelled by the Tribunal, making the petition unnecessary.

                            The court noted that there was no legal advice on record supporting the petitioner's claim to file the revision before the High Court. The petitioner's actions were deemed mala fide, with an ulterior motive, amounting to harassment of innocent taxpayers. The court condemned the petitioner's actions as an abuse of the legal process and warned against such behavior in the future. The court dismissed the petition with exemplary costs of Rs. 2,00,000 to be recovered from the erring officer personally.

                            In conclusion, the court dismissed the petition, emphasizing the need for caution in legal actions against citizens to prevent unnecessary expenses and harassment. The court ordered the recovery of costs from the erring officer and directed compliance within two months, failing which the matter would be brought before the court again.
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                            ActsIncome Tax
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