At, In the High Court of Bombay at Goa
By, THE HONOURABLE MR. JUSTICE R.M. LODHA & THE HONOURABLE MR. JUSTICE N.A. BRITTO
For the Petitioner: H. R. Maingi, Advocate. For the Respondents: Joseph Vaz, Central Government Standing Counsel.
R.M. Lodha J.
Heard. Rule, returnable forthwith.
2. Mr. Joseph Vaz waives service for the respondents. By consent, Rule is heard finally at this stage.
3. The appeal preferred by the present petitioner before the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai came to be rejected against the Order-in-Original dated 23.2.2005 passed by the Commissioner of Central Excise and Customs on the ground that the petitioner was not an aggrieved party as the Order dated 23.2.2005 was passed against M/s. Gaurav Strips.
4. It is not in dispute before us that the present petitioner has purchased the unit earlier owned by M/s. Gaurav Strips and that the Superintendent of Central Excise vide communication dated 19.03.2005 asked the present petitioner to pay the demand of duty levied against M/s. Gaurav Strips.
5. As a matter of fact, the learned Central Government Standing conceded and in our view fairly that he was not in a position to defend the Order dated 18/7/2005 passed by the Customs, Excise & Service Tax Appellate Tribunal. He would submit that the matter could be remanded to the Tribunal for consideration of the appeal and the applications in accordance with law.
6. We, accordingly, allow the writ petition in part. The Order dated 18.7.2005 passed by the Customs; Excise & Service Tax Appellate Tribunal is quashed and set aside. The Appeal No.E/1760/05 Mum along with the applications being E/MA (Ors) 1481/05 Mum and E/S/1432/05 Mum are restored to the file of the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai for fresh hearing and disposal in accordance with law. The
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petitioner shall appear before the Tribunal on 17th October 2005 to enable the Tribunal to fix appropriate date of hearing of the aforesaid appeal and the applications made thereunder. No costs.