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Judgment
17 paragraphs · 310 wordsCM. No. 11150/2011 (Exemption)
Allowed, subject to all just exceptions. CM stands disposed of.
WP (C) No. 5467/2011 and CM No. 11149/2011 (Stay)
Heard Mr. S. Ganesh, learned senior counsel and Mr. Mukesh Anand, learned Standing counsel for Central Excise.
Invoking the jurisdiction of this Court under Articles 226 and 227 of the Constitution of India, the order passed by the Customs Excise and
Service Tax Appellate Tribunal (CESTAT) on 17th June, 2011 in Excise Appeal No. 3575/2010[2011 (273) E.L.T. 89 (Tribunal)] is called in
question. It is submitted by Mr. S. Ganesh that the appellant was not afforded an opportunity to argue the appeal inasmuch as the matter was
heard on the question of stay on 18th March, 2011. Learned counsel has invited our attention to notice, cause list and the orders.
Having heard learned counsel for the parties, we do not intend to advert to the said stand and stance canvassed by Mr. S. Ganesh, learned
senior counsel, we are inclined to permit the petitioner to file an application for review/recall/modification that they were not granted any
opportunity to put forth contentions for the purpose of adjudication of the appeal on merits. This is an aspect which has to be gone into by the
Tribunal.
In view of the aforesaid, we grant liberty to the petitioner to file an application for review/modification/recall of the order dated 17-6-2011 on
the said ground and we request the Tribunal to look into the same with utmost objectivity.
The writ petition is, accordingly, disposed of without any order as to cost.
Needless to emphasize, when we have granted such a liberty, we have not adverted to the merits of the order that has been impugned. The
application for review/recall/modification be filed within two weeks from today. Order dasti under the signature of the Court Master.
