1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR. Civil Application No. 1612 of 2010 and MCA (St) No. 18107 of 2009 Commr of CE v. M/s Raymond -------------------------------------------------------------------------------------- Office notes, Office Memoranda of Coram, appearances, Court's orders or directions and Registrar's orders. Court's or Judge's Orders. Mr S.K. Mishra, ASG for applicant Mr S.P. Bhandarkar, Adv for respdt Coram: B.P. DHARMADHIKARI & A. P. BHANGALE, JJ Dated: 11th October 2011 1. Heard learned ASG for applicant-Department on both applications. He contends that this Court has rejected CAT No. 32 of 2009 in CEL No. 345 of 2009 on 13th August 2009 by following judgment of Honourable Apex Court in CCT v. M/s Hongo India Ltd reported at JT 2009 (7) SC 83. He points out that provisions of Section 35G of the central Excise Act have been amended retrospectively with effect from 1.7.2003 and as such the said judgment cannot have any application. He further contends that because of retrospective amendment, High Court has been conferred with powers to condone delay and, therefore, CAT No. 32 of 2009 was required to be considered on merit. He states that time was taken to obtain necessary instructions and clearances and hence, there is delay in filing 2 MCA for review. He, therefore, prays for condonation of delay of said 62 days. 2. Mr Bhandarkar for respondent is not disputing developments in the field of law. He fairly and upon instructions also states that in this situation, prayer for condonation of delay is not opposed. 3. In the circumstances, delay of 62 days is condoned and Office is directed to register MCA. After MCA is registered, prayer made therein shall stand granted and hence order dated 13th August 2009 shall stand recalled. Office to list CAT No. 32 of 2009 in CEL No. 345 of 2009 thereafter before the appropriate Bench. Judge. Judge joshi