Patna High Court

M/s Hitech PlasticsversusThe Commissioner of Central Excise and service tax and Ors

Decided: 16 January 2026
Disposal: ALLOWED
Bench: SUDHIR SINGH RITESH KUMAR

Holding

The Court restored the dismissed Miscellaneous Appeal No. 998 of 2017 to its original file.

Summary

M/s Hitech Plastics filed an application seeking restoration of its Miscellaneous Appeal No. 998 of 2017, which had been dismissed for default following a peremptory order dated 24‑09‑2018. The Court examined the reasons provided in the restoration application. Finding the explanations satisfactory, the Court allowed the application. Consequently, the dismissed appeal was restored to its original file. No substantive merits of the original appeal were addressed.

Issues considered

Whether a Miscellaneous Appeal dismissed for default can be restored on the basis of a restoration application?

Subjects

restoration of appeal
default dismissal
civil procedure
excise law

Judgment

                         IN THE HIGH COURT OF JUDICATURE AT PATNA
                                   Miscellaneous Jurisdiction Case No.285 of 2019
                                                         In
                                       Miscellaneous Appeal No.998 of 2017
                    ======================================================
                    M/s Hitech Plastics Ramdhani Road, Patna City, Patna- 800008 through its
                    Director Ram Lak Khetan, resident of Rajendra Nagar, P.S. Kadamkuan,
                    District-Patna                                            ... ... Petitioner/s
                                                       Versus
               1.    The Commissioner of Central Excise and service tax and Ors (Appeals
                     Central Excise and Service Tax, 2nd Floor, Central Revenue Building,
                     Patna- 800001
               2.   The Deputy Commissioner of Central Excise and Service Tax, 14,
                    Rukunpura, Bailey Road, Patna
               3.    The Assistant Commissioner of Central Excise and Service Tax, 14,
                     Rukunpura Bailey Road, Patna- 800014
                                                                   ... ... Opposite Party/s
                    ======================================================
                    Appearance :
                    For the Petitioner/s     :     Mr. Gautam Kumar Kejriwal, Advocate
                    For the Opposite Party/s :
                    ======================================================
                    CORAM: HONOURABLE MR. JUSTICE SUDHIR SINGH
                            and
                            HONOURABLE MR. JUSTICE RITESH KUMAR
                                          ORAL ORDER

                    (Per: HONOURABLE MR. JUSTICE SUDHIR SINGH)

4    16-01-2026                    The present application has been filed for restoration

                      of M.A. No. 998 of 2017 which stood dismissed for default for

                      non-compliance of peremptory order dated 24.09.2018 passed

                      by a Co-ordinate Bench of this Court.

                                   2. For the reasons stated in the restoration application,

                      the same stands allowed. M.A. No. 998 of 2017 is restored to its

                      original file.

                                                 (Sudhir Singh, J)


                                                 (Ritesh Kumar, J)
AjayMishra/-
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