✦ Calcutta High Court · 04 Apr 2024

GOPAL KUMAR AGARWAL v. COMMISSIONER OF CENTRAL EXCISE & S.T., DHANBAD HE. SCHOOL ROA BEFORE

Cexa No. 15 of 2017SURYA PRAKASH KESARWANI, RAJARSHI BHARADWAJ

Case at a glance

Outcome

Dismissed

appeal is dismissed on the ground that no substantial question of law is

Provisions considered

Key paragraphs

  • Para 33. We have perused the impugned order dated 09.08.2016 in Excise Appeal No.76162 of 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata and we find that the appeal was dismissed due to non-compliance of condition of pre- deposit…
  • Para 44. In view of the aforesaid, after condoning the delay of 118 days, the appeal is dismissed on the ground that no substantial question of law is involved. All pending applications stand disposed of. (SURYA PRAKASH KESARWANI, J.) S. Kumar (RAJARSHI BHARADWAJ, J.)

Judgment

IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (CENTRAL EXCISE) ORIGINAL SIDE CEXA/15/2017 IA NO: GA/1/2017(Old No:GA/1856/2017), GA/2/2017(Old No:GA/1857/2017) GOPAL KUMAR AGARWAL VS COMMISSIONER OF CENTRAL EXCISE & S.T., DHANBAD HE. SCHOOL ROA BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI AND THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date : 4th April 2024.

1.

Case called out. None appears for the appellant to press the appeal. On earlier occasion, i.e. on 08.02.2024 also, none had appeared for the appellant to press the appeal.

2.

The appeal has been filed beyond limitation by 118 days.

3.

We have perused the impugned order dated 09.08.2016 in Excise Appeal No.76162 of 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata and we find that the appeal was dismissed due to non-compliance of condition of pre- deposit under Section 35F of the Central Excise Act, 1944. Perusal of the impugned order shows that no substantial question of law is involved. 2

Operative part

4.

In view of the aforesaid, after condoning the delay of 118 days, the appeal is dismissed on the ground that no substantial question of law is involved. All pending applications stand disposed of. (SURYA PRAKASH KESARWANI, J.) S. Kumar

(RAJARSHI BHARADWAJ, J.)

Questions this judgment answers

What did the Court decide in this case?

The Court recorded the following disposition: appeal is dismissed on the ground that no substantial question of law is

Which court decided this case, and when?

Calcutta High Court, on 04 Apr 2024. The bench was SURYA PRAKASH KESARWANI, RAJARSHI BHARADWAJ.

Precedent status how later indexed judgments have treated this case

No known negative treatment found in the Courts & Cases corpus.

This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.

Why is this linked?

This is the original judgment text, reproduced from the public court record. Always verify it against the official record before relying on it in a filing — check it on Calcutta High Court or eCourts case status (search case no. Cexa No. 15 of 2017). ← Search more judgments