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M/s. Shree Sanand Textile Industries Ltd. and others Versus CCE, AHMEDABAD-II and others

2018 (1) TMI 522 - CESTAT MUMBAI

Implementation of order - Held that: - it is considered appropriate that in view of the remand of the appeals of Shree Sanand Textile Industries Ltd., and Karan Fibres & Fabrics Ltd (respondents at Serial 6 & 7), all appeals listed at Serial from 9 to 41 of the cause list of 25.10.2017 are required to be remanded to the learned adjudicating authority for analogous hearing of all the appellants - Learned adjudicating authority shall grant fair opportunity of hearing to the appellants to defend th .....

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4-MUM E/739/07-MUM, E/MA(ORS.)/96606/13-MUM E/405/07-MUM, E/MA(ORS.)/97935/13-MUM E/496/07-MUM, E/MA(ORS.)/97936/13-MUM E/497/07-MUM, E/MA(ORS.)/98623/13-MUM E/737/07-MUM, E/2715/06-MUM, E/2717/06-MUM, E/2367/06-MUM, E/2647/06-MUM, E/367/07-MUM, E/397/07-MUM, E/398/07-MUM, E/402/07-MUM, E/403/07-MUM, E/404/07-MUM, E/405/07-MUM, E/406/07-MUM, E/420/07-MUM, E/421/07-MUM, E/433/07-MUM, E/434/07-MUM, E/441/07-MUM, E/444/07-MUM, E/445/07-MUM, E/446/07-MUM, E/448/07-MUM, E/449/07-MUM, E/462/07-MUM, E/ .....

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ter has gone back, learned adjudicating authority should have completed his exercise for fresh adjudication on both the appeals. Since that has not been done, Tribunal may issue direction to the learned adjudicating authority to do such an exercise. 3. The applications No.E/MA(Ors) 92619/14 in appeal No.E/739/07, No.E/MA(Ors) 96606/13 in appeal No.E/405/07 and No.E/MA(Ors) 98623/13 in appeal No.E/737/07 arose out of common cause, filed by the respective appellants claiming for disposal of the ap .....

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ility on M/s. Gupta Carpet Udyog Ltd, or otherwise. Such prayer of Revenue does not appear to be fruitful at this premature stage since the appeals as stated above except Appeal Nos. E/496 and 497 of 2007 have only been disposed by the order of Tribunal passed on 08.10.2009 remanding those two appeals only. Revenue should not insist to fasten liability on one party without hearing entire batch of appeals who were involved in the common cause and operated commonly and have also faced different co .....

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to the interest of justice. Therefore both the applications of Revenue are dismissed. 6. It is noticed that Revenue s appeal No. E/1643/07-Del at serial No. 40 of today s cause list should have equally been heard while Revenue s appeal No. E/496 and 497/07 against M/s Shree Sanand Textile Industries Ltd. and M/s Karan Fibres & Fabrics Ltd. respectively were heard. It is unfortunate that there was piecemeal disposal of appeals of these two parties namely M/s Shree Sanand Textile Industries L .....

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of the cause list including appeal No. E/2716/06 listed in supplementary cause list were waiting for decision in their appeals. 7. Shri Pramod Kumar Rai, learned Advocate reading paragraph 11 of the order dated 08.10.2009 passed by Tribunal, submits that M/s. Gupta Carpet Udyog Ltd, had become fate accompli since the Commissioner was directed to consider the liability of Gupta Carpet Udyog Ltd in greater detail and only if he finds that legally there cannot be a liability on Gupta Carpet Udyog .....

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to 41 of the cause list of 25.10.2017 are required to be remanded to the learned adjudicating authority for analogous hearing of all the appellants. Learned adjudicating authority shall grant fair opportunity of hearing to the appellants to defend their case and reach to a proper conclusion on the basis of their pleading and evidences. With such direction, appeals at serial from 9 to 41 are disposed accordingly. 9. M/s. Shree Sanand Textile Industries Ltd. and M/s. Karan Fibres & Fabrics Lt .....

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