9911796707
TMI Blog2017 (6) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... nge is dated June 11, 2008 passed by the Customs Excise & Service Tax Appellate Tribunal ( CESTAT). The third order is the order dated June 12, 2009 passed by the CESTAT on an application for modification of its order dated June 11, 2008. Learned Advocate for the petitioner submits that, the order in original passed by the authorities was not served upon the petitioner. He submits that, consequently the petitioner could not file the appeal within the statutory period. The order in original is dated March 18, 2004. The petitioner had written a letter to the authorities for the copy of the order in original on December 13, 2004. He refers to the counter affidavit filed by the Department before the CESTAT and submits that, the Department admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is required to act in terms of the statute or not at all. The Department did not serve the copy of the original through registered post with the acknowledgement due as mandated by statute. The question of commencement of period of limitation on March 18, 2004 cannot be taken into account, assuming that, the Department had served the assessee with the order in original by speed post on March 18, 2004. In support of the contention that, the service by speed post is not adequate service under Section 37C of the Act of 1944, he relies upon 2015 (325) ELT 313(Bom) (New Drug & Chemical Co. Vs. Union of India). He refers to the second impugned order passed by the CESTAT and submits that, the CESTAT had taken into consideration a decision of the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judiced as the petitioner was not allowed to make submissions with regard to the Division Bench Order referred to by the CESTAT. In its first order there is breach of principle of natural justice, so far as the petitioner is concerned. When there is an injustice to a party, the writ court is competent and empowered to employ suitable measures to ameliorate such injustices. Learned Advocate appearing for the Department submits that, the order in original was sent by speed post instead of registered post. Speed Post is one of the methods under registered post. Section 37C of the Act of 1944 requires the assessee to be served with an order passed by the authority by a recorded mode of service. In the present case, he draws the attention of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the so-called error apparent on the face of the order. Such miscellaneous application was rejected by a second order of CESTAT impugned herein dated June 12, 2009. The petitioner has right of appeal against the two orders of CESTAT dated June 11, 2008 and June 12, 2009. The petitioner has chosen not to avail of the statutory remedy by way of appeal. The scope of a writ Court and an appeal Court in respect of an order passed by a statutory authority are different. A writ court can interfere if the petitioner substantiates that, there has been breach of principles of natural justice or that, the impugned order suffers from such perversity so as to shock the conscience of the Court or that, the impugned order is vitiated by malice or has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders of CESTAT are appellable. They were passed after hearing the petitioner. The petitioner contends that, a petitioner was not given an opportunity to deal with a judgment referred to by CESTAT in its first order. With respect, again such contention of the petitioner cannot be accepted, in the facts of the present case, assuming that there was breach of principles of natural justice, when the first order of CESTAT was passed. The petitioner had applied by way of miscellaneous application before CESTAT on such scrore. The contention raised by the petitioner was elaborately dealt with by CESTAT. CESTAT had, in the second order, considered all the aspects including the order of the High Court in respect of which the petitioner was alleged ..... X X X X Extracts X X X X X X X X Extracts X X X X
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