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of <h1>Motion to Set Aside Order Delay Condonation Granted</h1> <h3>Commissioner of Central Excise and Service Tax Versus M/s. Taha Wires Pvt. Ltd.</h3> Commissioner of Central Excise and Service Tax Versus M/s. Taha Wires Pvt. Ltd. - TMI Issues: Condonation of delay in filing a motion to set aside an order due to non-removal of office objections.Analysis:The judgment before the Bombay High Court pertains to a motion seeking condonation of a significant delay of 621 days in filing a motion to set aside an order dated 17 March 2016. The order in question was passed by the Prothonotary and Senior Master, dismissing the Applicant's appeal due to non-removal of office objections. Despite the service, no representation was made on behalf of the Respondent.The Applicant's affidavit supporting the motion highlighted that a previous order dated 3 October 2016 by the Court had allowed another motion by the Applicant, condoning a delay of 18 days in filing an appeal. This order also directed the Registry to number the appeal. The Applicant, under the impression that the appeal would be numbered and proceed in due course, only discovered during a reorganization after the introduction of the Goods and Service Tax Act, 2017, that the appeal had not been numbered and was dismissed as per the earlier order of 17 March 2016.The Court, after considering the reasons presented in the affidavit, expressed satisfaction with the explanations provided for the delay in filing the current application. The Court also found the reasons for the failure to remove office objections in a timely manner to be satisfactory. Consequently, the Court allowed the notice of motion in accordance with the prayer clauses (a) and (b) presented by the Applicant.
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