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2018 Supreme(SC) 1532

SUPREME COURT OF INDIA
Ranjan Gogoi, R. Banumathi, JJ.
Commissioner Of Service Tax, Mumbai Vi - Appellant
Versus
M/s A.t.e. Enterprises Pvt. Ltd. - Respondent
(Civil) Diary No. 8795 of 2018, (Arising out of impugned final judgment and order dated 31.07.2017 in CEA No. 14 of 2016 passed by the High Court of Judicature at Bombay)
Decided On : 16-04-2018

Important Points

The court has the discretion to condone delay and grant exemptions based on the circumstances of the case.

Subject

Civil Law - Delay Condonation and Exemption

Headnote

Delay Condoned - Application for Exemption - Summary

Fact of the Case:

The court condoned the delay, allowed the application for exemption from filing certified copy of the impugned order, and granted leave.

Finding of the Court:

The court found in favor of the applicant by condoning the delay and granting leave.

Issues:

Ratio Decidendi:

Final Decision: Delay was condoned, application for exemption was allowed, and leave was granted.

Legal Category Hierarchy

  • practice and procedure
    • condonation of delay (Para 1)
    • filing of documents
      • exemption from certified copy (Para 2)
    • leave to appeal (Para 3)

Advocates Appeared:
Mr. Vikramjit Banerjee, Mr. Abhay Kumar, Mr. Merusagar Samantray, Ms. Lhingneivah, Mr. Anshul Gupta, Advocates Mr. B. Krishna Prasad, AOR., for the Petitioner

Table of Contents

1. Application for condonation of delay, exemption from filing certified copy of the impugned order, and grant of leave. (Para 1 , 2 , 3 )

2. Delay condoned, exemption from filing certified copy allowed, and leave granted. (Para 1 , 2 , 3 )

ORDER

1. Delay condoned.

2. Application for exemption from filing certified copy of the impugned order is allowed.

3. Leave granted.

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