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2015 (7) TMI 340 - GUJARAT HIGH COURT

2015 (7) TMI 340 - GUJARAT HIGH COURT - 2015 (323) E.L.T. 717 (Guj.) , 2015 (40) S.T.R. 630 (Guj.) - Validity of impugned order - Violation of principle of natural justice - Held that:- appeal preferred by the petitioner was finally heard on 26.8.2014 and the same is decided on 27.11.2014. If the impugned judgment and order is perused, it emerges that the Tribunal has relied upon its own decision dated 27.10.2014. It is equally true that the petitioners had no opportunity to plead their case bef .....

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h M Dave, Adv. For the Respondents : Mr RJ Oza, Adv. JUDGMENT ( Per : Honourable Mr. Justice A. J. Desai ) 1. RULE. Mr. R.J. Oza, learned Advocate, waives service of notice of Rule on behalf of the respondents. With the consent of the learned Advocates appearing for the parties, the matter is taken up for final hearing today itself. 2. By way of the present petition under Articles 14, 19(1)(g), 265, 300A and read with Article 226 of the Constitution of India, the petitioner has prayed as under: .....

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296/2013-DB on merits by rendering a final order deciding the issues involved and grounds raised in the appeals; (C) Pending hearing and final disposal of the present petition, Your Lordships may be pleased to restrain the respondent No.3 from taking any action of adjudication in pursuance of Order No.A/12058- 12059/2014 dated 27.11.2014 passed by the Appellate Tribunal thereby staying implementation and execution of this final order dated 27.11.2015 (Annexure-L); (D) An exparte add interim reli .....

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2012, disallowed certain Cenvat Credits claimed by the petitioner company. The said decision was challenged by the petitioner by way of filing an appeal before the Customs, Excise and Service Tax Appellate Tribunal, Western Division at Ahmedabad. The matter was heard on 26.08.2014, however, the same was decided on 27.11.2014. By the said order, the Tribunal remanded the matter on the basis of it s own decision dated 27.10.2014 with regard to other group of appeals. Hence, this petition. 4. Mr. P .....

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sion with regard to the decision relied on by the Tribunal and, therefore, it is a breach of principle of natural justice. He would submit that the petitioner ought to have been heard by the Tribunal before passing the impugned decision, to plead his case and particularly with regard to the ratio laid down by the Tribunal itself about the applicability in the case of the petitioner. 6. Mr. Paresh M. Dave, learned Advocate, would further submit that even the Tribunal has remanded the case but has .....

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