2021 (2) TMI 1063

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....R THE PETITIONER MOHIT A GUPTA(8967) FOR THE PETITIONER NOTICE UNSERVED(8) FOR THE RESPONDENT ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. It appears that the respondent has not been served with the notice issued by this Court. However, with a view to understand the controversy involved in the present litigation, we have heard Mr. Mohit Gupta, the learned counsel appearing ....

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....ed the Miscellaneous Application dated 22.05.2017 beyond the time limit prescribed in the Act. After considering the above facts and the clear provision of section 254(2) of the Act we do not find any merit in the request of the assessee for condonation of delay in filing the above cited Miscellaneous Application. Accordingly, the Miscellaneous Application of the assessee stands dismissed." 3. ....

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.... existing right has been extinguished with retrospective effect in case of the assessee. 4. In the aforesaid context, strong reliance has been placed on the decision of the Supreme Court in the case of M./P. Steel Corporation vs. Commissioner of Central Excise, reported in (2015) 7 SCC 58 and a Division Bench decision of the Madhya Pradesh High Court in the case of District Central Co-op. Banik....