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2016 (4) TMI 1030 - HC - Central ExciseSeeking permission for the applicant to join as party respondent No.8 in Special Civil Application No.2194 of 2005 in the interest of justice - Interested party in the dispute / claim which is being considered by this Court - Held that:- at this stage, it cannot be said that the applicant may not heard and any right of hearing and right to have an opportunity to put forward his claim for consideration, subject to objections by other interested parties / respondents, may not be given. The right of audience can not be denied to the applicant so that it can place on record, for consideration, its claim(s), which allegedly arise from and on account of statutory obligation imposed by virtue of provisions under the Central Excise Act, 1944. Therefore, this application deserves to be granted. The applicant is allowed to join, at its cost, the proceedings related to Special Civil Application No. 2194 of 2005 and shall be impleaded as party respondent No.8. - Decided in favour of revenue
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