9911796707
TMI Blog2015 (7) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents : Mr RJ Oza, Adv. JUDGMENT ( Per : Honourable Mr. Justice A. J. Desai ) 1. RULE. Mr. R.J. Oza, learned Advocate, waives service of notice of Rule on behalf of the respondents. With the consent of the learned Advocates appearing for the parties, the matter is taken up for final hearing today itself. 2. By way of the present petition under Articles 14, 19(1)(g), 265, 300A and read wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the respondent No.3 from taking any action of adjudication in pursuance of Order No.A/12058- 12059/2014 dated 27.11.2014 passed by the Appellate Tribunal thereby staying implementation and execution of this final order dated 27.11.2015 (Annexure-L); (D) An exparte add interim relief in terms of Para 23(C) above may kindly be granted; (E) Any other and further relief that may be deemed fit in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 27.10.2014 with regard to other group of appeals. Hence, this petition. 4. Mr. Paresh M. Dave, learned Advocate, appearing for the petitioners, would submit that, though, the matter was heard on 26.8.2014, the decision has been rendered after about three months. The petitioner was not aware about the order dated 27.10.2014 passed by the Tribunal itself which has been relied at the time of rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal in its final order dated 27.10.2014. He would, therefore, submit that the order impugned in the petition be quashed and set aside and the matter be remanded to the Tribunal for fresh consideration. 7. On the other hand, learned Senior Counsel Mr. R.J. Oza, appearing for the petitioner, would submit that the case of the petitioner is similar to the case which has been decided by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner before deciding the matter when the Tribunal has relied on its subsequent decision. 9. Hence, the petition is accepted. Judgment and order dated 27.11.2014 passed by the Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad, in Appeal No. E/10295-10296/2013-DB dated 27.11.2014 is hereby quashed and set aside and the appeal is revived. The Tribunal is hereby directed to decide the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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