1 2025:CGHC:19824-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 431 of 2025 • The Principal Commissioner, Central Tax And Central Excise, Central Excise Building, Dhamtari Road, Tikrapara, Raipur (C.G.) ...Applicant versus 1. M/s Devi Iron And Power Pvt. Ltd. Village- Tanda Dharsiva Raipur (C.G.) 2. Shri Ramanand Agarwal Director Of M/s Devi Iron And Power Pvt. Ltd. Village- Tanda Dharsiva Raipur (C.G.) 3. Shri Arun Kumar Gupta Ex-Director Of M/s Devi Iron And Power Pvt. Ltd. Village- Tanda Dharsiva Raipur (C.G.) 4. Shri V.P. Goswami Manager (Sales) Of Mahamaya Steel Industries Ltd., Raipur (C.G.) ... Non-applicants For Applicant : Mr. Maneesh Sharma, Advocate For Non-applicant(s) : Mr. Yashkaran Singh, Advocate appears on behalf of Mr. Amrito Das, Advocate DIVISION BENCH Hon'ble Shri Sanjay K. Agrawal & Hon'ble Shri Deepak Kumar Tiwari, JJ. Order on Board 01.05.2025 PRIYANKA VERMA Digitally signed by PRIYANKA VERMA Date: 2025.05.05 16:41:02 +0530 2 Sanjay K. Agrawal, J. 1. Heard on admission. 2. Admit. 3. Issue notice to the non-applicant. 4. Learned counsel for the non-applicant present in the Court is directed to accept the notice on behalf of the non-applicant. 5. Also heard on MCC which has been filed seeking restoration of Tax Case No.153/2018 which was dismissed for want of prosecution by order of this Court dated 09.04.2025. 6. For the reasons stated in the application, the same is allowed. TAXC No. 153/2018 is restored to its original number subject to payment of cost of Rs. 2,500/- (Rupees Two Thousand Five Hundred Only) before the High Court Legal Services Committee and file proof thereof before this Court within 15 days from today. It is made clear that failure to deposit amount of cost by the applicant within the above time frame, will lead to automatic dissolution of this order. 7. Accordingly, the MCC is allowed. Sd/- Sd/- (Sanjay K. Agrawal) (Deepak Kumar Tiwari) Judge Judge Priyanka