TMI Blog2012 (4) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... have approached the Supreme Court by way of appeal u/s 130-E of the Customs Act instead of resorting to invoke Article 226 of the Constitution of India when the jurisdiction of this Court has been ousted by Act 49 of 2005 from 28.12.2005. Therefore, earlier writ petition allowed is dismissed as not maintainable and the Writ Appeal stands allowed. - Writ Appeal No. 18 of 2011 - - - Dated:- 20-3-2012 - MR. JUSTICE ELIPE DHARMA RAO, MR. JUSTICE M. VENUGOPAL, JJ, For appellant : Mr. Xavier Felix For Respondent : Mr. T. Ramesh, Mr. K. Mohana Murali JUDGMENT (Delivered by ELIPE DHARMA RAO, J.) Aggrieved by the order dated 22.11.2010 passed by the learned single Judge in W.P. No. 26466 of 2009 wherein and by which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns made by the learned counsel for the parties and the materials placed on record, allowed the Writ Petition directing the Appellate Tribunal to pass a detailed order in the appeal filed by the first respondent in consonance with the gist of the decision pronounced, recorded, signed and dated in open Court on 04.6.2009 within 15 days from the date of receipt of the order. Feeling aggrieved, the Department has preferred this Writ Appeal. 4. Heard the learned counsel representing the Department as well as the learned counsel appearing respondents and perused the records. 5. The main contention of the learned counsel representing the Department is that the Tribunal immediately after hearing the appeal on 04.6.2009 observed that "appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TATE Rules'] which contemplates as to how a judgment has to be pronounced. Rule 26 reads as follows:- "Rule 26: Every order of the Tribunal shall be in writing and shall be signed and dated by the Members constituting the Bench concerned. Last date of hearing of the matter shall be typed on the first page of the order. If the order is dictated on the Bench, the date of dictation will be the date of the final order. If the order is reserved, the date of final order will be the date on which the order is pronounced. In cases, where gist of the decision is pronounced without the detailed order, the last para of the detailed order shall specify the date on which the gist of the decision was pronounced. In such cases, the date of the final o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellate Tribunal on or after the 1st day of July, 2003. But it is pertinent to note that by virtue of enactment of the National Tax Tribunal Act, 2005 (49 of 2005), several provisions of the Act were omitted including Section 130. This Section was omitted by Section 30 and Schedule, part VI with effect from 28.12.2005. Therefore, from the date of omission of Section 130, the jurisdiction of the High Court is excluded. 12. Now in the light of Act 49 of 2005, let us consider whether the Writ Petition filed by the first respondent Company as against the order of the Appellate Tribunal is maintainable. 13. In this matter, the first respondent Company approached this Court invoking Article 226 of the Constitution of India and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bovementioned statutory provisions, the High Court is free to entertain appeal against the order passed by the Appellate Tribunal. 16. Though the learned counsel for the first respondent tried to convince the Bench that notification is yet to be issued, the Act is very clear that the jurisdiction of the High Court was excluded from 28.12.2005. 17. Even on merits of case, the Tribunal simply held "appeal allowed" without even gist of the decision and, therefore, the same cannot be termed as decision or order or judgment of the Tribunal. It is seen that the Member (Technical) instead of passing a reasoned order, vide internal note dated 22.6.2009, posted the matter for re-hearing on 30.6.2009 and the order made to that effect may be u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. The relevant portion of the Circular is re-produced hereunder:- "On expiry of period of three months without the order being delivered and pronounced from the day of conclusion of the hearing of the arguments in a matter, such matter shall be deemed to have been 'not heard' and will have to be listed for fresh hearing only after obtaining prior order in writing in that regard from the Hon'ble President." 20. At this juncture, it is pertinent to refer another document dated 22.9.2009 signed by the Registrar, CESTAT, New Delhi, addressed to the Deputy Registrar, CESTAT, Chennai, which is found available at page 31 of the typed set of papers. It is in the nature of clarification on the subject of re-hearing of Appeal Nos. C/240, 24 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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