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2015 (6) TMI 861 - BOMBAY HIGH COURT

2015 (6) TMI 861 - BOMBAY HIGH COURT - 2015 (318) E.L.T. 55 (Bom.) - Rectification of mistake - One member finding fault with another - Held that:- both, the main Appeal as also the rectification application have not been dealt with satisfactorily and there was extensive difference of opinion that we direct a rehearing of this Appeal. We once again emphasise the need for harmony, coordination and cooperation between the Members of the Bench, particularly in dealing with revenue matters. We expec .....

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ing fault with the other while dealing with the contentions of the parties and essentially on facts. - Decided in favour of assessee. - Writ Petition No. 9404 of 2014 - Dated:- 12-3-2015 - S.C. Dharmadhikari and Sunil P. Deshmukh, JJ. Shri Prakash Shah with Jas Sanghavi and Ms. Niyati Hakani i/b. M/s. PDS Legal, for the Petitioner. Shri Pradeep S. Jetly, for the Respondent. ORDER P.C. : We have heard both sides at great length. We have perused the order on the main Appeal, which has been deliver .....

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r, which is dated 20th February, 2014 but pronounced on 12th June, 2014, while the other was of the view that there is no scope for entertaining the application of this nature. That conclusion has also been perused by us. Thus, what we find is a very unhappy but at the same time avoidable situation. There was a main order and which was fairly lengthy and elaborate. However, while noting the factual aspects as well, there was difference of opinion between the Members. Mr. P K. Jain-Member (Techni .....

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tion, but not for the reasons that have been recorded by his colleague. The Member (Judicial) found that in case where no consideration was given to the issues raised by the litigants during the course of final hearing of the Appeal, it would be appropriate to give an opportunity to the litigants on the said issues. Then, he found that in the order passed by his brother, namely Member (Technical), the mistakes pointed out have been termed as apparent on record, but during the course of said rect .....

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opinion till date that we are of the view that without expressing any opinion on the rival contentions, interest of justice would be served if both the impugned orders are quashed and set aside and it is directed that the main Appeal shall be re-heard by the West Zonal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). In arriving at the above conclusion, we have noted that the Appeal of the Appellant was directed against the order passed by the Commissioner of Customs dat .....

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of this Writ Petition and the liberty granted by this Court to amend the same. Later on, we found that the application for rectification of mistakes was dealt with on 3rd September, 2014, 19th September, 2014, 7th October, 2014 and finally on 31st October, 2014. The decision on this application also was not unanimous, but there was a difference of opinion. The order in that regard was pronounced on 9th December, 2014. However, it took time to make available to the parties a copy of the same. 4.& .....

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