2024 (4) TMI 1276 - AT - Customs

Violation of principles of natural justice - non-consideration of case law - HELD THAT - This bench is of the opinion that matter needs to be re-heard including on various points and case law which have come on record including of ITC limited Vs. CCE 2019 (9) TMI 802 - SUPREME COURT (LB) case of the Supreme Court which were not considered during the passing of the decision. Matter may be fixed before a different constitution excluding the members here. The matter shall be fixed for hearing and ROM application is allowed and order recalled - ROM allowed.

Summary

The Appellate Tribunal (CESTAT Ahmedabad) granted the Review of Order Miscellaneous (ROM) application and recalled its previous order. The bench, comprising Hon'ble Member (Judicial) Mr. Somesh Arora and Hon'ble Member (Technical) Mr. C.L. Mahar, acknowledged that certain case laws, notably ITC Limited Vs. CCE-2019 (368) ELT 216 (S.C), were not considered earlier. Consequently, the matter is to be re-heard on various points and case laws before a differently constituted bench, excluding the current members. The order succinctly states: "ROM application is allowed and order recalled."