Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2016 (4) TMI HC This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2016 (4) TMI 1030 - HC - Central Excise


Issues:
1. Service of process of Rule for opponent Nos.2 and 8.
2. Permission sought by the applicant to join as party respondent No.8 in Special Civil Application No.2194 of 2005.

Analysis:
1. The initial order was passed due to the process of Rule not being served for opponent Nos.2 and 8. The applicant later submitted an affidavit of service, stating that the opponents were duly served. The court granted further time for service and permitted direct service in addition to the normal mode of service. This was done to ensure proper service and compliance with legal procedures.

2. The applicant sought permission to join the proceedings of Special Civil Application No.2194 of 2005 as party respondent No.8, claiming to be an interested party in a dispute with respondent No.1. The court acknowledged the applicant's right to be heard and present its claim for consideration. The court noted that objections to the applicant's claim could be raised during the petition's consideration on its merits. Despite reservations expressed by one opponent's advocate, the court found that the applicant's right to present its claims under the Central Excise Act, 1944, should not be denied. Therefore, the court granted the application, allowing the applicant to join the proceedings at its cost and be impleaded as party respondent No.8 in the Special Civil Application.

This detailed analysis covers the service of process issue and the permission sought by the applicant to join the proceedings, providing a comprehensive understanding of the judgment delivered by the Gujarat High Court.

 

 

 

 

Quick Updates:Latest Updates