1 2025:CGHC:59617-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 485 of 2022 B. E. C. Fertilizers (A Unit Of Bhilai Engineering Corp. Ltd.) Sector - A Sirgitti Industrial Area, Bilaspur ...Appellant versus Union of India Through Commissioner of Central Excise And Service Tax, Central Excise Building Dhamtari Road, Tikrapara Raipur Chhattisgarh ... Respondent(s) (Cause title taken from CIS System) For Applicant : Ms. Mohana Sharda, Advocate appears through video conferencing. For Respondent Mr. A.S. Jachhawaha, Advocate Hon'ble Smt Justice Rajani Dubey J. & Hon’ble Shri Justice Amitendra Kishore Prasad, J. Order on Board Per, Rajani Dubey , Judge 09.12.2025 1. Heard on I.A. No. 01/2022, which is an application requesting condonation of delay on behalf of the appellant. 2. Upon due consideration and for the reasons assigned in I.A. No. 01/2022, the same is allowed. Delay of 65 days is hereby condoned. 3. Present MCC has been filed seeking restoration of TAXC No. 48 of 2018 which was dismissed on 27.04.2022 for want of prosecution by this Court. 4. Considering the reasons assigned therein and submissions made by Digitally signed by AMIT PATEL 2 counsel for the appellant, present MCC which is duly supported by an affidavit, deserves to be and is accordingly allowed and TAXC No. 48 of 2018 stands restored to its original number subject to payment of cost of Rs. 3,000/- before the High Court Legal Aid Services Committee. 5. Accordingly, the instant MCC is disposed of. SD/- SD/- (Rajani Dubey) (Amitendra Kishore Prasad) JUDGE JUDGE AMIT PATEL