TMI Blog2015 (8) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2015 - - - Dated:- 3-8-2015 - S. C. Dharmadhikari And G. S. Kulkarni, JJ. For the Appellant : Mr Pradeep S Jetly For the Respondent : Mr. Jitendra Motwani With Mr Prithwiraj Choudhari i/b M/s Economic Laws Practice ORDER P.C. 1. This is one more instance where this time the Revenue has approached this Court in extraordinary jurisdiction under Article 226 of the Constitution of India praying that the orders at Annexure C and Annexure E be set aside and the Appeal No.C/301/09-Mum should be re-heard and in accordance with law by the Customs, Excise and Service Tax Appellate Tribunal, West zonal Bench, Mumbai (CESTAT). This Writ Petition narrates the circumstances in which the Revenue has made this somewhat unu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te order upholding the Department's stand, but yet remanded the case to the Commissioner for ascertaining the value of the impugned goods by constituting a Panel in accordance with the departmental instructions. Thereafter, the parties were to be given a fresh opportunity of hearing. 6. On account of this difference of opinion, the matter was referred by the President, CESTAT to a third member. In the meanwhile, the importers filed rectification of mistake applications pointing out the alleged mistake in the initial order of the Tribunal dated 6.8.2013. 7. As was expected, even when these applications for rectification were placed before the same Bench, the Members thereof differed. The applications were admitted by the Member (Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to. Meaning thereby, both sides request that to resolve this confusion and chaos, the appeals be re-heard. Now that there is a fresh set of Members, the matter can be heard denovo and disposed of in accordance with law. 13. Reliance is placed upon the order passed by this Court and reported in 2015 (318) E.L.T. 55 (Bom.) (Sarto Electro Equipments Pvt. Ltd. Vs. Union of India). 14. Both sides relied upon this order and though it was passed in unusual factual circumstances, it is submitted that the course adopted by this Court is the only solution. That would expeditiously dispose of the pending cases and appeals which arose out of the orders-in-original initially made in the year 2005 and later on in the year 2008. 15. After hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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