2025 (9) TMI 619

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....& Mr Umesh Gupta,. For the Respondent: None. PC:- 1. Heard Mr Adik for the Applicant. 2. On today's board, there are several matters pointing out to the negligence of the officials in pursuing the matters before this Court. This is yet another matter. This application seeks restoration of Central Excise Appeal (L) No. 24524 of 2022 which was dismissed for failure to clear the office objecti....

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....llant/Revenue to remove office objections in these appeals and get the same numbered or registered till 19th August 2023, failing which the appeals would stand rejected for non-compliance under Rule 986 of High Court (Original Side) Rules, 1980. 4. Mr. Mishra, learned Counsel for the Appellant/Revenue, states that the time to remove office objections is too short, the same be finally extended f....

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....ed and once again, extension of two weeks was sought. The time to clear office objections was extended by order of 3 October 2023. 5. Since, even during this extended period the objections were not cleared, the appeal came to be dismissed. Now restoration is applied for by pleading that this Court should "take liberal and judicial approach, guided by paramount consideration of not depriving the l....

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....s also considered futile because the officials invariably protect the defaulting officials and transfer the burden of costs onto the taxpayer. At the same time, this court cannot be entirely unaware that the Revenue is an impersonal entity operating through its officials. Any prejudice to the revenue due to lapses in procedural compliance also affects the taxpayers. 8. Therefore, by balancing the....