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VIP Industries Limited Versus The Union of India And Others

2016 (11) TMI 1228 - BOMBAY HIGH COURT

Principles of natural justice - recall of decision - Held that: - We find that to render substantial justice and since this is a case of total non-application of mind, the Petition deserves to succeed. The initial order dated 23rd August, 2011 allowing the appeals of the Revenue ex-parte deserves to be quashed and set aside. It is accordingly quashed and set aside. The Appeals of the Revenue are restored to the file of the Tribunal for a decision afresh on merits and in accordance with the law. .....

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- Dated:- 21-11-2016 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. Prakash Shah a/w Mr. Jas Sanghavi i/b PDS Legal, for the Petitioner Mr. Pradeep S. Jetly a/w Mr. Jitendra B. Mishra, for the Respondents ORDER P. C. On 17th October, 2014 Appeal Nos. E/167/2004-Mum and E/231/2004-MUM arising out of the order in Appeal passed by the Commissioner of Central Excise (Appeals), Pune dated 5th August, 2003 has been allowed by the Customs Excise and Service Tax Appellate Tribunal, West Zonal Ben .....

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ah submits that in the application to recall this order supported by an affidavit, the Petitioner specifically invited the attention of the Tribunal to the fact that no notice of hearing of the Appeal before the Tribunal was ever served on this Petitioner. The ex-parte order deserves to be recalled and it is pointed out in that application for recall that the notice for date of hearing before the Tribunal was never received. The reason for the same is that the Petitioner was previously known as .....

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-existent on 23rd August, 2011. It is in these circumstances that the Petitioner / Original Respondent was unaware of the ex-parte order and prayed for recall. 5 Our attention is invited to page 75 of the paper book and which is a copy of the restoration application supported by an affidavit of one of the officials who was aware of the facts and circumstances and able to depose to the case. That affidavit copy of which is at pages 72 to 74 of the paper book has been perused by us. 6 We have also .....

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